Court Rules Tax Assessment Notice Invalid for Deceased; Revenue's Lack of Awareness Not a Valid Defense u/s 153C.

Validity of assessment and demand - Notice u/s 153C against deceased assessee - would the Revenue be justified in contending that they, having no knowledge about the death of the assessee, are entitled to plead that the notice is not defective. In my considered view, the answer to the question should be definitely against the Revenue. - HC .....

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