Case Law Details
Case Name : Urmilaben Anirudhhasinhji Jadeja Vs ITO (Gujarat High Court)
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( Please become a Premium member. If you are already a Premium member, login here to access the full content.
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