Section 292BB cannot cure defect in notice to deceased assessee  

Late Lodaya Navalbai Vs ITO (ITAT Bangalore)

The crux of the matter lies in the issuance of a notice under Section 148 of the Income Tax Act to a deceased person. The legal heir, Mr. Sharadkumar R. Lodaya, was served with a notice regarding the deceased’s tax assessment. However, the initial notice issued directly to the deceased was a procedural flaw. Despite attempts to rectify this by issuing a manual notice to the legal heir, the timing of such action was questioned. Section 159 of the Act clarifies the liabilities and procedures regarding tax assessments of deceased indi

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