https://www.taxtmi.com/caselaws?id=386777 The court held that the notice issued under Section 148 in the name of the deceased, represented by legal heirs, including the petitioner, was valid. The court found the writ petition challenging the notice premature as the prescribed procedure of filing a return, requesting reasons for reopening, and raising objections was not followed. Emphasizing the importance of adherence to procedural requirements, the court disposed of the petition, granting the petitioner liberty to comply within a specified timeframe. en-us Tue, 17 Sep 2019 00:00:00 +0530 Mon, 07 Oct 2019 22:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386777 The court held that the notice issued under Section 148 in the name of the deceased, represented by legal heirs, including the petitioner, was valid. The court found the writ petition challenging the notice premature as the prescribed procedure of filing a return, requesting reasons for reopening, and raising objections was not followed. Emphasizing the importance of adherence to procedural requirements, the court disposed of the petition, granting the petitioner liberty to comply within a specified timeframe. Case-Laws Income Tax Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386777