https://www.taxtmi.com/caselaws?id=412888 The Court quashed the notice issued under Section 148 of the Income Tax Act in the name of a deceased person, ruling that proceedings must be initiated against the correct individual, not a deceased one. As the notice was not addressed to the legal representatives, the Court held that Section 159(3) did not apply. Consequently, the Court set aside the notice and all subsequent proceedings, allowing the petition without imposing costs and ordering the immediate publication of the order online and sending a copy to the counsel via email. en-us Wed, 22 Sep 2021 00:00:00 +0530 Wed, 29 Sep 2021 11:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412888 The Court quashed the notice issued under Section 148 of the Income Tax Act in the name of a deceased person, ruling that proceedings must be initiated against the correct individual, not a deceased one. As the notice was not addressed to the legal representatives, the Court held that Section 159(3) did not apply. Consequently, the Court set aside the notice and all subsequent proceedings, allowing the petition without imposing costs and ordering the immediate publication of the order online and sending a copy to the counsel via email. Case-Laws Income Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412888