Gujarat HC: Tax Notices to Deceased Void Ab Initio

Utpala Pradeep Jain Vs ACIT (Gujarat High Court) Gujarat High Court has set aside a reassessment notice issued by the Income Tax Department to a deceased individual, reaffirming a consistent legal stance that proceedings initiated against a non-existent entity are void from their inception. The ruling, delivered in the case of Utpala Pradeep Jain Vs Assistant Commissioner of Income Tax (ACIT), underscores the jurisdictional requirement for income tax authorities to issue notices to living persons or their legal representatives. Case Background: Reassessment Notice to Deceased Assessee The peti...