MP HC quashes Section 148A(B) Notice & proceedings against deceased assessee

Urmila Saxena Vs Central Board of Direct Taxes (Madhya Pradesh High Court) In a recent judgment, the Madhya Pradesh High Court has quashed the notice under Section 148A(b) of the Income Tax Act, 1961, and the subsequent proceedings against a deceased assessee in the case of Urmila Saxena Vs. Central Board of Direct Taxes. Background and Facts: Urmila Saxena, the petitioner, is an old widow and legal heir of the late Shri Kamal Kumar Saxena, the deceased assessee. The petitioner filed a petition under Article 226 of the Constitution of India challenging the notice under Section 148A(b) for the ...