Reopening of assessment - notice issued to the assessee long ...

Notice to Deceased Taxpayer Invalid u/s 148; Legal Heirs Involved, Section 292B Not Applicable.

January 8, 2019

Case Laws Income Tax HC

Reopening of assessment - notice issued to the assessee long after he had passed away - legal heirs - the provisions of section 292B of the Act would not be attracted and hence, the notice u/s 148 has to be treated as invalid.

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Reopening of assessment - notice issued to the assessee long ...

Notice to Deceased Taxpayer Invalid u/s 148; Legal Heirs Involved, Section 292B Not Applicable.

January 8, 2019

Case Laws Income Tax HC

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