https://www.taxtmi.com/caselaws?id=375529 The High Court quashed the notice issued in the name of the deceased assessee under Section 143(2) of the Income Tax Act, 1961 for the assessment year 2016-17. The court ruled in favor of the petitioner, the legal heir, stating that the notice was null and void, lacking jurisdiction for scrutiny assessment under Section 143(3) of the Act. Emphasizing the importance of correctly issuing notices, the court held that previous assessment orders in the petitioner's name indicated the Department's awareness of the petitioner's status as the legal heir, rendering the notice in the deceased's name unjustified. en-us Fri, 15 Feb 2019 00:00:00 +0530 Mon, 27 Jul 2026 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375529 The High Court quashed the notice issued in the name of the deceased assessee under Section 143(2) of the Income Tax Act, 1961 for the assessment year 2016-17. The court ruled in favor of the petitioner, the legal heir, stating that the notice was null and void, lacking jurisdiction for scrutiny assessment under Section 143(3) of the Act. Emphasizing the importance of correctly issuing notices, the court held that previous assessment orders in the petitioner's name indicated the Department's awareness of the petitioner's status as the legal heir, rendering the notice in the deceased's name unjustified. Case-Laws Income Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375529