Section 148 Notice issued in the name of dead person was invaild

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(

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