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2021 (8) TMI 1428

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..... MI 892 - GUJARAT HIGH COURT] only proposition of law that is applicable in the present litigation is that a notice, be it under Section 148 of the Act or Section 153C of the Act, issued to a dead person, is unenforceable in law. If such is the legal position, the Revenue cannot contend that as they had no knowledge about the death of the assessee, they are entitled to plead that the notice is not .....

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..... Shovan Mishra, Adv., Mr. Subhranshu Padhi, Adv., Mr. Shekhar Vyas, Adv., Mr. Raj Bahadur Yadav, AOR, Mr. Udai Khanna, Adv. For the Respondent : None. ORDER UPON hearing the counsel the Court made the following : 1. We are not inclined to interfere with the impugned order. 2. The Special Leave Petition is, accordingly, dismissed. 3. Pending application, if any, stands disposed of. - - TaxTMI - .....

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