Issuance of notice & all consequential proceedings in the name of deceased assessee are null & void

Dhirendra Bhupendra Sanghvi Vs ACIT (Bombay High Court) Bombay High Court held that issuance of notice and all consequential proceedings in the name of a deceased assessee are null and void. Accordingly, order passed thereon is liable to be quashed and set aside. Facts- Being aggrieved by the notice dated 19th March 2022 under section 148A(b) of the Income Tax Act, 1961 the order dated 31st March 2022 u/s 148A(d) and the notice dated 31st March 2022 issued u/s 148 all in the name of Late Smt. Usha B. Sanghvi and the approval granted on 30th March 2022 by the Respondent No.2 to Respondent No.1 ...