Rajasthan HC Quashes Section 148 Proceedings as Notice Was Issued Against a Deceased Person

Radha Mohan Khandelwal Vs ACIT (Rajasthan High Court) The Rajasthan High Court considered a challenge to notices and proceedings initiated under Section 148 of the Income Tax Act, 1961. The petitioner contended that the reassessment proceedings were invalid because they had been initiated and carried out against a deceased person. It was submitted that the concerned assessee, Anguri Devi Khandelwal, had died on 10.03.2021, whereas the notice under Section 148 was issued subsequently on 28.06.2021. The petitioner also relied upon the decision of the Supreme Court in Union of India & Others ...