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Notice issued in name of dead person wouldn’t be valid by subsequent participation of legal representatives
Case Law Details
- Case Name
- Ghanyashyam Anil Dhanani Vs ITO (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Ghanyashyam Anil Dhanani Vs ITO (Supreme Court of India)
Supreme Court held that proceedings initiated based on notice issued in name of dead person wouldn’t be valid by subsequent participation of legal representatives. Accordingly, order set aside.
Facts- Notice u/s. 148A(b) was issued in the name of Anil Pragji Dhanani who had in fact died prior thereto on 02.09.2016. In response to the said notice on 07.06.2022, reply was given by stating that his father, the assessee had passed away, though the Chartered Accountant informing that the assessee had passed away; thereafte...
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