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2022 (6) TMI 658 - HC - Income TaxReopening of assessment u/s 147 - notice against a dead person - HELD THAT:- This Court is of the view that the issue in the present case is covered by the Division Bench judgment in Savita Kapila 2020 (7) TMI 441 - DELHI HIGH COURT which was followed by this Court in Mrs. Sripathi Subbaraya Manohara L/H late Sh. Sripathi Subbaraya Gupta 2021 (7) TMI 695 - DELHI HIGH COURT wherein the notice under Section 148 of the Act against a dead person was held to be null and void and all consequential proceedings/orders, including the assessment order and subsequent notices were set aside. Keeping in view the aforesaid mandate of law, the order passed under Section 148A(d) of the Act and the consequential notice issued under Section 148 are set aside. - Decided in favour of assessee.
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