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Notice issue against deceased person instead of registered legal heir not sustainable
Case Law Details
- Case Name
- Dharmistha Yogesh Joshi Vs DCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Dharmistha Yogesh Joshi Vs DCIT (Gujarat High Court)
Gujarat High Court held that issuance of notice u/s. 148A(b) of the Income Tax Act in the name of deceased person is not sustainable since petitioner already registered legal heir. Thus, notice and order thereof quashed and set aside.
Facts- The petitioner is the widow and legal heir of Shri Yogesh Somalal Joshi who passed away on 09/06/2020. The petitioner there after got herself registered on the portal of the Income Tax as legal heir on 30/12/2020 and filed return of the income of the deceased as legal heir for Assessment Year 2020-2021 o...
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