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2017 (12) TMI 1830 - RAJASTHAN HIGH COURTReassessment proceedings u/s 148 to a dead person - HELD THAT:- The factum of Tara Bhardwaj death on 11.10.2010 is not in dispute. From the record, it is apparent that the petitioner vide letter dated 03.09.2013 informed the Income Tax Department of Ms.Tara Bhardwaj’s death on 11.10.2010. That information was mechanically receipted and overlooked. The death certificate of Ms. Tara Bhardwaj has now admittedly submitted to the Income Tax Department testifying of her death on 11.10.2010. It is thus apparent that the notices impugned have been issued to a dead person and cannot sustain.
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