Impugned notice u/s 148A(b) of the Income Tax Act quashed. HC ...

High Court Invalidates Tax Notice to Deceased, Emphasizes Legal Heir Requirement u/ss 148A(b) and 159(2)(b.

January 10, 2025

Case Laws Income Tax HC

Impugned notice u/s 148A(b) of the Income Tax Act quashed. HC held that issuing notice u/s 148 to a deceased assessee instead of legal heir u/s 159(2)(b) is invalid and a condition precedent for reopening assessment. Section 159 applies when proceedings initiated during assessee's lifetime, not when assessee died before notice. Relying on Sumit Balkrishna Gupta and Dharamraj, HC ruled Section 292B also inapplicable in such cases. Writ petition allowed.

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Impugned notice u/s 148A(b) of the Income Tax Act quashed. HC ...

High Court Invalidates Tax Notice to Deceased, Emphasizes Legal Heir Requirement u/ss 148A(b) and 159(2)(b.

January 10, 2025

Case Laws Income Tax HC

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