Case Law Details
Case Name : Meenu Gupta Vs ACIT (Delhi High Court)
Appeal Number : W.P.(C) 10162/2024
Date of Judgement/Order : 20/09/2024
Related Assessment Year : 2020-21
Courts :
All High Courts Delhi High Court
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Meenu Gupta Vs ACIT (Delhi High Court)
Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act unsustainable as impugned notice issued in the name of dead person.
Facts- Sh. Vipin Gupta, husband of the petitioner, passed away on 17.08.2019. His return of income u/
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