Notice issued u/s. 148A(b) in the name of deceased person untenable: Delhi HC

Kinshuk Goel Legal Heir of Late Shri Vijay Shanker Goel Vs ACIT (Delhi High Court)

Delhi High Court held that the requirement of issuing notice in the name of a right person and not to a dead person is not merely a procedural requirement but is a condition precedent to the impugned notice being valid in law. Thus, notice u/s. 148A(b) issued in the name of deceased person invalid.

Facts- The present Writ Petition has been filed by the writ petitioner, who is the son of late Sh. Vijay Shankar Goel, assessee, therein, assailing the notice under Section 148A (b)

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