Section 148 Notice issued in the name of dead person not sustainable: MP HC

Rohit Baveja Vs PCIT (Madhya Pradesh High Court)

Madhya Pradesh High Court quashed multiple assessment orders issued against a deceased taxpayer under Section 148 of the Income Tax Act, 1961. The petitioner, son of the deceased, had informed the tax authorities about his father’s death during the assessment proceedings under Section 142(1). Despite this, no steps were taken to substitute the legal heir as per Section 159(2)(a). The court referred to its earlier decision in Meet Lalwani v. Income Tax Officer, which held that notices issued to a deceased individual are inv

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