Delhi HC Upholds Reassessment Notice Because Father Qualified as ‘Legal Representative’

Vijender Pal Jain Vs ACIT (Delhi High Court) In, the Delhi High Court considered a writ petition challenging reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961 and the order passed under Section 148A(d) dated 30.07.2022. The challenge was based on two grounds: first, that the notice had been issued against a deceased assessee, and second, that approval for initiating reassessment proceedings had not been granted by the competent authority prescribed under Section 151 of the Act. The petitioner submitted that the assessee, Mr. Rishi Raman Jain, had died on 20.03.20...