Jurisdictional Submission Required for Continuing Section 148 Notice against Deceased’s Legal Representative

Chandreshbhai Jayantibhai Patel Vs ITO (Gujarat High Court) The case of Chandreshbhai Jayantibhai Patel Vs ITO, decided by the Gujarat High Court, involves a significant legal issue concerning the validity of a notice issued under Section 148 of the Income Tax Act, 1961 (the Act) to a deceased person. The petitioner, being the legal representative of the deceased, contested the validity of the notice and subsequent proceedings initiated by the Income Tax Officer (ITO). Background: The petitioner, Chandreshbhai Jayantibhai Patel, is the son of late Shri Jayantilal Harilal Patel, who passed awa...