HC directs department to issue Section 148 notice to legal representative of Deceased Assessee

J. Kishorekumar Vs ITO (Madras High Court) The petitioner has challenged the impugned notice issued under Section 148 of the Income Tax Act, dated 29.03.2021 on the ground that notice has been issued in the name of his father, who died on 17.10.2014. 2. The learned counsel for the petitioner submits that for the assessment year 2013-2014, the petitioner had acquired into a similar proceedings unaware of the decision of the Division Bench of this Court, in Commissioner of Income Tax-VIII, Chennai Vs M.Hemanathan, (2016) 68 taxmann.com 22 (Madras). The learned counsel for the petitioner further ...