Reassessment u/s 147 - notice issued u/s 148 against the ...
Notice u/s 148 Invalid if Issued to Deceased; Reassessment u/s 147 Cannot Proceed.
September 3, 2020
Case Laws Income Tax AT
Reassessment u/s 147 - notice issued u/s 148 against the deceased person - It is a settled legal proposition that the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. - AT
View Source