2019 (10) TMI 933 - SCH - Income Tax

Reopening of assessment against dead person - father of the petitioner expired on 12.6.2016 and impugned notice was issued on 28.3.2018 - As decided by HC 2019 (4) TMI 784 - GUJARAT HIGH COURT no valid notice can be issued against a dead person the impugned notice is required to be quashed and set aside - HELD THAT - Special leave petition is dismissed. Pending application stands disposed of.

Summary

The Supreme Court dismissed the special leave petition, condoned the delay, and disposed of the pending application. Key names include Justice Rohinton Fali Nariman and Justice V. Ramasubramanian, as well as the petitioner's representatives Mr. Zoheb Hussain, Mr. Kumar Shashank, Mr. Amit Verma, Mr. Jitin Singhal, and Mrs. Anil Katiyar.