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2023 (1) TMI 872 - HC - Income TaxNotice u/s 153C issued against deceased assessee - HELD THAT:- As decided in Alamelu Veerappan [2018 (6) TMI 760 - MADRAS HIGH COURT] the settled legal principle being that a notice issued in the name of the dead person is unenforceable in law. If such is the legal position, would the Revenue be justified in contending that they, having no knowledge about the death of the assessee, are entitled to plead that the notice is not defective. In my considered view, the answer to the question should be definitely against the Revenue.
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