Reassessment Proceedings Void as Section 148A Notices Were Issued to a Deceased Person: Rajasthan HC

Meena V Kumar Vs PCIT (Rajasthan High Court) The Rajasthan High Court considered the issue of whether proceedings initiated under Section 148A of the Income Tax Act, 1961, by issuance of notices under Section 148A(b) and culminating in an order under Section 148A(d), would be valid when the notices were initially issued to a deceased person. The parties brought to the Court’s notice two earlier Division Bench decisions of the Rajasthan High Court: the order dated 27.05.2022 in Shri Radha Mohan Khandelwal Vs. Assistant Commissioner of Income Tax and the order dated 27.02.2024 in Legal Heirs o...