Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 1435 - HC - Income TaxValidity of reopening of assessment - notice against dead [assessee] - HELD THAT:- Respondents[ revenue] has not controverted the factum of the death of late Smt. Niranjana Kalyanji Tanna and, therefore, we have no hesitation in holding that the notices impugned are invalid and non est in the eyes of law and cannot therefore be upheld. WP allowed.
|