Case Law Details
Case Name : Pravinchandra A Shah LH of Late Saryuben P Shah Vs Union of India (Gujarat High Court)
Related Assessment Year : 2015-16
Courts :
All High Courts Gujarat High Court
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Pravinchandra A Shah L/H of Late Saryuben P Shah Vs Union of India (Gujarat High Court)
The case of Pravinchandra A Shah L/H of Late Saryuben P Shah Vs Union of India, adjudicated by the Gujarat High Court, brings to light an important aspect of tax law: the issuance of a notice to a deceased person. The High Court declared the notice issued under Section 148 of the Act against a deceased individual as void and invalid, marking a crucial point in tax jurisprudence.
The crux of the case was
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