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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Notice u/s 148 - validity of notice against dead person - first ...


Notice u/s 148 Issued to Deceased Invalid; Legal Reps Did Not Waive Valid Notice Requirement.

April 13, 2019

Case Laws     Income Tax     HC

Notice u/s 148 - validity of notice against dead person - first point of time petitioner objected to the issuance of notice u/s 148 and has not participated or filed any return pursuant to notice - legal representatives not having waived requirement of notice u/s 148 and not having submitted to the jurisdiction of the AO pursuant to impugned notice - provisions of section 292B is not applicable

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