2021 (9) TMI 1474 - SCH - Income Tax

Notice u/s 153C against deceased person - liability of legal heir of late assessee - As per HC notice be it under Section 148 of the Act or Section 153C of the Act issued to a dead person is unenforceable in law. If such is the legal position the Revenue cannot contend that as they had no knowledge about the death of the assessee they are entitled to plead that the notice is not defective - HELD THAT - We are not inclined to interfere with the impugned order. The Special Leave Petition is accordingly dismissed. Pending application if any stands disposed of.

Summary

The Supreme Court of India dismissed the Special Leave Petition without interference with the impugned order. Pending application, if any, stands disposed of.