Case Law Details
Case Name : N. Binoj Vs ITO (Kerala High Court)
Appeal Number : WA No. 2093 of 2023
Date of Judgement/Order : 29/11/2024
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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N. Binoj Vs ITO (Kerala High Court)
Kerala High Court held that the initiation of proceedings against a dead person under Sections 148A(b) and 148 of the Income Tax Act are illegal and ‘non-est‘. Accordingly, appeal allowed.
Facts- The assessee, expired on 30.10.2021. Notice dated 27.03.2023
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