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2023 (8) TMI 931 - GUJARAT HIGH COURT
Reopening of assessment u/s 147 - notice issued against deceased assessee - HELD THAT:- The issue that proceedings against dead persons are void ab intio is an issue which is settled by several decisions of this Court as in the case of Krishnaawtar Kabra of Jagannath Rampal Kabra [2022 (5) TMI 744 - GUJARAT HIGH COURT] and in the case of Chandreshbhai Jayantibhai Patel v. Income Tax Officer [2019 (1) TMI 353 - GUJARAT HIGH COURT] - Under the circumstances, the provisions of Section 292B and 292BB of the Act shall not apply in the facts of the case on hand as issuing notice to deceased assessee is not a curable defect - Decided against revenue.