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Case Law Details

Case Name : Chandreshbhai Jayantibhai Patel Vs ITO (Gujarat High Court)
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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).

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