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 t

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