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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

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

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