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Section 148 Notice issued in the name of dead person was invaild
Case Law Details
- Case Name
- Urmilaben Anirudhhasinhji Jadeja Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All High Courts, Gujarat High Court
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Urmilaben Anirudhhasinhji Jadeja Vs ITO (Gujarat High Court)
Conclusion: Notice under section 148 issued to a dead person could not be continued against the legal representatives and moreover, section 292B also could not be resorted to.
Held: Assessee had filed return of income for the assessment Year 2011-12 and the same was processed under section 143(1). Suddenly after a period of four years from the end of the relevant assessment year, AO issued the notice under section 148 on the email ID of the concerned Chartered Accountant (i.e. M/s. H.V.Vasa & Co.) for reopening the assessment for...
