Section 148 Reopening notice issued upon deceased assessee was void ab intio: Gujarat HC

Krishnaawtar Kabra L/H of Jagannath Rampal Kabra Vs ITO (Gujarat High Court) In a recent judgment, the Gujarat High Court addressed the issue of the validity of a notice issued under Section 148 of the Income Tax Act, 1961 to a deceased assessee. The court ruled that the reopening of the assessment based on such a notice was void ab initio, emphasizing the importance of a valid notice for the jurisdiction of the Assessing Officer. The case involves Krishnaawtar Kabra, the son of the deceased assessee, challenging the notice issued in the name of his late father, Jagannath Rampal Kabra, for the...