TMI Blog2023 (2) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- From the facts as they emerge from the record, make it clear that initial notice u/s 148 was in the name of the deceased and so was the subsequent communication dated 20 May 2022 purporting to be a notice in terms of Section 148A(b), it is settled law that notice issued under Section 148 of the Act against a dead person would be invalid, unless the legal representatives submit to the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the the re-assessment proceedings have been initiated against a dead person. 2. It is stated that the Respondents have issued a notice under Section 148 dated 30 June 2021, in the name of the father of the Petitioner, namely, Prakash Tatoba Toraskar, who had already expired on 4 November 2019. The death certificate issued by Municipal Corporation of Greater Mumbai is also placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing officer about the factum of death of the assessee. A copy of the death certificate was also furnished along with the response. It is also not out of place to mention that since the communication dated 20 May 2022 purporting to be a notice under Section 148A(b) had been addressed in the name of the deceased, the legal heir of the deceased, therefore, did not consent to participate in the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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