Notice issue against deceased person instead of registered legal heir not sustainable

Dharmistha Yogesh Joshi Vs DCIT (Gujarat High Court)

Gujarat High Court held that issuance of notice u/s. 148A(b) of the Income Tax Act in the name of deceased person is not sustainable since petitioner already registered legal heir. Thus, notice and order thereof quashed and set aside.

Facts- The petitioner is the widow and legal heir of Shri Yogesh Somalal Joshi who passed away on 09/06/2020. The petitioner there after got herself registered on the portal of the Income Tax as legal heir on 30/12/2020 and filed return of the income of the deceased as legal

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