https://www.taxtmi.com/caselaws?id=378375 The High Court of Bombay, in a judgment by AKIL KURESHI And SARANG V. KOTWAL, JJ., ruled that the notice for reopening assessment against a deceased person under section 148 of the Income Tax Act, 1961, was invalid. The court emphasized that such notices are impermissible, citing precedents from other High Courts. The court set aside the notice and annulled the assessment order dated 31/12/2018, providing clarity on the legal standing for assessments of deceased individuals. en-us Fri, 05 Apr 2019 00:00:00 +0530 Fri, 17 Jan 2020 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378375 The High Court of Bombay, in a judgment by AKIL KURESHI And SARANG V. KOTWAL, JJ., ruled that the notice for reopening assessment against a deceased person under section 148 of the Income Tax Act, 1961, was invalid. The court emphasized that such notices are impermissible, citing precedents from other High Courts. The court set aside the notice and annulled the assessment order dated 31/12/2018, providing clarity on the legal standing for assessments of deceased individuals. Case-Laws Income Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378375