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2023 (1) TMI 1160 - HC - Income TaxReopening of assessment u/s 147 - notice has been issued in the name of Assessee who has passed away - curable u/s 292BB - HELD THAT:- As it is quite clear that any notice which has been issued in the name of the deceased person is bad and illegal and here notice u/s 148AB is issued in the name of the deceased. Therefore, even when this aspect has been brought to the notice of the department, subsequent issuance of notice u/s 148 to the legal heir suffers from the initial defect. The defect being fundamental and as it is not curable u/s 292BB of the Income Tax Act (the Act). Resultantly, petition stands allowed quashing and setting aside the notices. Decided in favour of assessee.
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