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2021 (9) TMI 1474 - SCH - Income TaxNotice 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.
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