Section 148 Notice Issued to Dead Person is Null & Void: Bombay HC

Neena Jatin Shah Vs ITO (Bombay High Court) The Bombay High Court heard a writ petition filed by the petitioner, Neena Jatin Shah, seeking to quash the show cause notice dated 11 August 2024 issued under Section 148A(b), the order dated 31 August 2024 passed under Section 148A(d), and the consequential notice dated 31 August 2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year (A.Y.) 2018–19. The principal ground of challenge was that all the notices and orders were issued in the name of a deceased person, namely Jatin Bhagwandas Shah, the petitioner’s husband, wh...