Correspondence with CA Does Not Justify Notices to Deceased Person: Bombay HC

Amjad Ahmed Shaikh Vs ITO (Bombay High Court) The Bombay High Court addressed a petition filed by Amjad Ahmed Shaikh challenging income tax notices and orders issued in the name of his deceased father, Ahmed Gulamnabi Shaikh. The petitioner argued that the impugned notices and subsequent orders, including an assessment order and demand notice, were invalid as they were issued to a person who had died in 2016. The petitioner also presented evidence showing that the Income Tax Officer was informed of the death in 2018. The petitioner relied on previous Bombay High Court judgments that establishe...