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2020 (7) TMI 396 - AT - Income TaxValidity of reopening of assessment - notice u/s 148 on a dead person - HELD THAT:- Hon’ble High Court of Madras in Alamelu Verappan vs ITO [2018 (6) TMI 760 - MADRAS HIGH COURT] after considering the decision of CIT Vs. Amarchand N.Shroff [1962 (10) TMI 51 - SUPREME COURT] held that notice issued on dead person is illegal and the department cannot plead ignorance. Therefore, we hold that notice issued u/s 148 is invalid, hence, we quash the notice and hold that the subsequent assessment proceedings are void-ab-initio. - Decided in favour of assessee.
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