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2023 (11) TMI 1236 - HC - Income TaxReopening notice u/s 148 issued in the name of dead person - HELD THAT:- Reopening notice u/s 148 issued in the name of a dead assessee is null and void being without jurisdiction. Recently, this Court in the order [2023 (11) TMI 1196 - MADHYA PRADESH HIGH COURT] has also held that notice and all consequential proceedings arising therefrom in the name of deceased assessee are not sustainable. Decided in favour of assessee.
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