Reopening of assessment u/s 147 - When the notice issued under ...

Reopening assessment invalid u/s 147 if notice u/s 148 issued to deceased; assessment order void.

July 11, 2020

Case Laws Income Tax AT

Reopening of assessment u/s 147 - When the notice issued under section 148 against the deceased person as well as the assessment framed by the AO in the name of the deceased assessee then the impugned assessment order passed by the AO is invalid for want of valid notice as well as the assessment framed against the dead person

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Reopening of assessment u/s 147 - When the notice issued under ...

Reopening assessment invalid u/s 147 if notice u/s 148 issued to deceased; assessment order void.

July 11, 2020

Case Laws Income Tax AT

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