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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Reassessment proceedings against dead person - notices for ...

Income Tax

January 29, 2024

Reassessment proceedings against dead person - notices for reassessment issued under the Income Tax Act to a deceased individual are unenforceable and void ab initio. This judgment reinforces the legal position that such notices must be issued to a living person or the legal heir of the deceased, not the deceased themselves. - HC

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