Bombay HC Quashes Section 148 Notices Issued to Deceased, Directs Fresh Notice to Widow

Geeta w/o Amol Tapadia Vs Principal Commissioner (Bombay High Court) In Geeta w/o Amol Tapadia v. Principal Commissioner [Civil Writ Jurisdiction Case No. 5708 of 2022], the Bombay High Court addressed the issue of income tax notices issued to a deceased person. The case involved notices issued under Sections 148-A(b) and 148 of the Income Tax Act for the assessment year 2020-21 to the late Amol Tapadia, who had passed away on May 1, 2021. The Petitioner, Geeta Tapadia, challenged these notices, arguing that they were invalid since they were directed at someone who could no longer respond. The...