Income Tax Notice to a Deceased Person Is Void
The Bombay High Court has held that reassessment proceedings initiated by issuing the foundational notice to a person who had already died are void ab initio. Section 159 cannot cure such a jurisdictional defect merely by later substituting the legal heir, and participation by the legal representative does not confer jurisdiction where none existed.
The ruling is a significant safeguard for legal heirs dealing with Section 148/148A reassessment notices.
Read the full article: https://caalokkumar.com/my-writing/income-tax-notice-to-deceased-person/
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