Bombay High Court Quashes Income Tax Notices Issued to Deceased

Mary Gene Gracious Vs ITO (Bombay High Court) The Bombay High Court has declared notices issued under Section 148 and Section 148A of the Income Tax Act, 1961, to a deceased individual as non-est and void ab initio. The court was addressing a petition filed by Mary Gene Gracious, whose husband, Gene Gracious, was the recipient of these notices despite having passed away in 2016. The ruling effectively voids the entire reassessment proceeding initiated by the Income Tax Department. The petitioner argued that the notices, including a show-cause notice under Section 148A(b) dated May 26, 2022, an...