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of <h1>SC dismisses Special Leave Petition without interference, disposes of pending application.</h1> <h3>THE INCOME TAX OFFICER WARD 1 (2) (1) Versus BHUPENDRA BHIKHALAL DESAI (SINCE DECD.) THROUGH LEGAL HEIR RAJU BHUPENDRA DESAI</h3> SC dismissed the Special Leave Petition without interference with the impugned order. Pending application, if any, stands disposed of. - THE INCOME TAX ... Notice u/s 153C against deceased person - liability of legal heir of late assessee - As per HC notice, be it under Section 148 of the Act or Section 153C of the Act, issued to a dead person, is unenforceable in law. If such is the legal position, the Revenue cannot contend that as they had no knowledge about the death of the assessee, they are entitled to plead that the notice is not defective - HELD THAT:- We are not inclined to interfere with the impugned order. The Special Leave Petition is accordingly, dismissed. Pending application, if any, stands disposed of. The Supreme Court of India dismissed the Special Leave Petition without interference with the impugned order. Pending application, if any, stands disposed of.
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