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2023 (2) TMI 580 - HC - Income TaxReopening of assessment u/s 147 - proposal to assess the total income of the deceased assessee - notice under section 143 issued against a dead person - HELD THAT:- Similar issue had come up before this Court in Income-tax officer vs. Bhupendra Bhikhalal Desai, [2021 (9) TMI 431 - SC ORDER] where the notice under section 143 issued against a dead person is held to be unenforceable in law. The Revenue in such case cannot contend that it had no knowledge about the death of the assessee and, therefore, they are entitlement to plead that the notice is not defective.- Decided in favour of assesseee.
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