Issuance of notice to dead person unjustified since entire estate taken over by official assignee: Madras HC

A.Sai Siva Jyothi Vs PCIT (Madras High Court)

Madras High Court held that issuance of notice in the name of assessee unjustified as Official Assignee has taken charge of the entire estate of the original assessee. Once the assets are taken over by official assignee the notice issued to dead person is non est in law.

Facts- The case of the petitioner is that the petitioner is the wife of one A. Ravi Shankar Prasad, who passed away on 11.07.2013. After five years of his death, a notice u/s. 148 of the Income Tax Act, 1961 dated 06.02.2018 was issued by the Inc

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