https://www.taxtmi.com/caselaws?id=384328 The court allowed the writ petition, quashing the notice issued under Section 148 of the Income Tax Act to a deceased person. The court held that the notice was invalid as the legal heir consistently objected to it, did not participate in proceedings, and did not waive the requirement of a valid notice. The court emphasized that a valid notice is a prerequisite for the Assessing Officer to assume jurisdiction. Consequently, all proceedings based on the invalid notice were set aside, and the rule was made absolute with no order as to costs. en-us Tue, 06 Aug 2019 00:00:00 +0530 Wed, 25 Sep 2019 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384328 The court allowed the writ petition, quashing the notice issued under Section 148 of the Income Tax Act to a deceased person. The court held that the notice was invalid as the legal heir consistently objected to it, did not participate in proceedings, and did not waive the requirement of a valid notice. The court emphasized that a valid notice is a prerequisite for the Assessing Officer to assume jurisdiction. Consequently, all proceedings based on the invalid notice were set aside, and the rule was made absolute with no order as to costs. Case-Laws Income Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384328