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Jurisdictional Submission Required for Continuing Section 148 Notice against Deceased’s Legal Representative
Case Law Details
- Case Name
- Chandreshbhai Jayantibhai Patel Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, 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).
Background: The petitioner, Chandreshbhai Jayantibhai Patel, is the son of late Shri Jayantilal Harilal Patel, who passed awa...
