Notice issued in name of dead person wouldn’t be valid by subsequent participation of legal representatives

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; thereafter another communi...