Section 148 Reopening Notice issued in the Name of Deceased is Illegal: Gujarat HC

Late Madhuben Kantilal Patel Through Legal Heir And Son Kalpeshbhai Kantilal Patel Vs Union Of India (Gujarat High Court) Introduction: The Gujarat High Court recently delivered a judgment in the case of Late Madhuben Kantilal Patel through Legal Heir and Son Kalpeshbhai Kantilal Patel vs Union of India. The petitioner challenged the proceedings initiated under Section 147, 148, and other related provisions of the Income Tax Act, 1961 (“the Act”). The crux of the matter revolved around the legality of issuing a notice under Section 148 in the name of the deceased taxpayer and subse...