Reassessment Under Section 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC

Meenu Gupta Vs ACIT (Delhi High Court) Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act unsustainable as impugned notice issued in the name of dead person. Facts- Sh. Vipin Gupta, husband of the petitioner, passed away on 17.08.2019. His return of income u/s. 139(1) of the Act could not be filed by his legal representatives. A notice u/s. 148-A(b) dated 15.02.2024 was issued in the name of the deceased assessee Sh. Vipin Gupta, asking him to show cause as to why notice u/s. 148 of the Act should not be issued. Petitioner filed her respon...