Notice u/s 148 to a dead person instead of legal heir was not valid

Sri Aemala Venkateswara Rao Vs ITO (ITAT Visakhapatnam)

Conclusion: Assessment made by AO in the name of the legal heir without issuing notice u/ 148 was not valid as the notice under section 148 was required to be issued to a correct person and not to a dead person and the same was not a merely a procedural requirement but was a condition precedent to the impugned notice being valid in law.

Held: In the present case, assessee was expired on 03.11.2009, in

Please become a Premium member. If you are already a Premium member, login here to access the full content.