https://www.taxtmi.com/caselaws?id=407577 The Court quashed the notice issued under Section 148 of the Income Tax Act to reopen the assessment for the year 2009-10, as it was addressed to a deceased individual. The matter was remanded for fresh adjudication, with directions for an enquiry to establish material facts within three months. The writ petitioner was instructed to cooperate, and no costs were awarded. The judgment highlighted the necessity of proper enquiry and adherence to procedures in assessment reopening cases under the Income Tax Act. en-us Fri, 16 Apr 2021 00:00:00 +0530 Fri, 14 May 2021 08:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407577 The Court quashed the notice issued under Section 148 of the Income Tax Act to reopen the assessment for the year 2009-10, as it was addressed to a deceased individual. The matter was remanded for fresh adjudication, with directions for an enquiry to establish material facts within three months. The writ petitioner was instructed to cooperate, and no costs were awarded. The judgment highlighted the necessity of proper enquiry and adherence to procedures in assessment reopening cases under the Income Tax Act. Case-Laws Income Tax Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407577