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Income Tax Section 148 Notice against Dead Person Is null & void
Case Law Details
- Case Name
- Davinder Singh Thapar L/H Amrit Singh Thapar Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Delhi High Court
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Davinder Singh Thapar L/H Amrit Singh Thapar Vs ACIT (Delhi High Court)
Introduction: This article dissects the legal ramifications of the case Davinder Singh Thapar L/H Amrit Singh Thapar vs. ACIT, adjudicated by the Delhi High Court. The primary contention revolves around the issuance of notices against a deceased person, challenging the validity of such actions under Section 148 of the Income Tax Act, 1961.
Detailed Analysis: The petitioner contends that the impugned notices, dated 26.05.2022, 25.11.2021, and 06.04.2021, issued by the Assessing Officer (ACIT) under Section 148 for the ass...
