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Case Law Details

Case Name : Urmila Saxena Vs Central Board of Direct Taxes (Madhya Pradesh High Court)
Appeal Number : Writ Petition No. 24807 of 2023
Date of Judgement/Order : 22/01/2024
Related Assessment Year :
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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 Saxe

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