Income Tax Notice under section 148 against Dead Person is Invalid

Prakash Tatoba Toraskar Vs ITO (Bombay High Court)

In this case initial notice under Section 148 was in the name of the deceased and so was the subsequent communication dated 20 May 2022 purporting to be a notice in terms of Section 148A(b), it is settled law that notice issued under Section 148 of the Act against a dead person would be invalid, unless the legal representatives submit to the jurisdiction of the Assessing Offcer without raising any objection.

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