Notice Issued to Deceased Person was unenforceable & invalid: Gujarat HC

Nishant Daxeshbhai Mehta Vs ITO (Gujarat High Court) Gujarat High Court, in the case of Nishant Daxeshbhai Mehta Vs. Income Tax Officer, has quashed an order issued under Section 148A(d) and a notice under Section 148 of the Income Tax Act, 1961, which were initiated against a deceased individual. The petitioner, Nishant Daxeshbhai Mehta, had sought the quashing of these proceedings related to his late father, Mr. Daxeshkumar Ranjitrai Mehta, for Assessment Year 2013-14. The case originated when the Income Tax Officer, Ward No.1, Bardoli, issued a notice under Section 133(6) of the Income Tax ...