TMI Blog2022 (9) TMI 1517X X X X Extracts X X X X X X X X Extracts X X X X ..... nt against the deceased assessee. The said order is unsustainable as the entire reassessment proceedings were initiated and the order impugned passed against a dead person, which makes the order invalid and non est in the eyes of law. This court in the case of Dipak Tanna [ 2022 (6) TMI 1435 - BOMBAY HIGH COURT] has held that the notice issued to a dead person is not valid. Reliance in this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48 of the Income- tax Act, 1961 ( the Act ), dated March 30, 2021 for the relevant assessment year 2014-15, came to be issued against the petitioner's father Shri Ramniklal Harilal Shah. Reply to the notice was submitted by the petitioner informing the Assessing Officer that the assessee has since passed away on February 3, 2016. A copy of the death certificate was also submitted to the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove, the notice under section 148 is valid and the proceedings is being continued through the legal heir, Shailesh R. Shah. 3. The Assessing Officer finally proceeded to pass the order of assessment dated March 31, 2022 against the deceased assessee. The said order is unsustainable as the entire reassessment proceedings were initiated and the order impugned passed against a dead person, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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