Reopening of assessment - notice addressed to a dead person - ...

High Court rules reopening assessment notice to deceased invalid u/ss 147/148 Income Tax Act; not mere procedural error.

February 18, 2016

Case Laws Income Tax HC

Reopening of assessment - notice addressed to a dead person - The Revenue was unable to issue a notice to the LR of the deceased Assessee under Section 147/148 of the Act within the period of limitation. That would be a plain illegality and not a mere irregularity - HC

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Reopening of assessment - notice addressed to a dead person - ...

High Court rules reopening assessment notice to deceased invalid u/ss 147/148 Income Tax Act; not mere procedural error.

February 18, 2016

Case Laws Income Tax HC

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