2022 (6) TMI 658

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on the ground that the same has been issued in the name of a dead person. Learned counsel for the Petitioner states that the impugned order and notice are invalid in the eyes of law being void from inception and the proceedings set in motion thereby suffer from jurisdictional defect. She further states that though the Petitioner had informed the Respondent about the demise of the Assessee se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... missioner of lncome Tax-22, New Delhi and Anr., 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 unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X