https://www.taxtmi.com/caselaws?id=413524 The Court set aside the Notice issued under Section 148 of the Income Tax Act, 1961 in the name of the deceased assessee for Assessment Year 2017-18. The Court ruled that the notice was invalid as it was issued to a deceased individual. However, the respondents were allowed to issue a fresh notice to the legal representatives of the deceased assessee in compliance with the law. en-us Mon, 27 Sep 2021 00:00:00 +0530 Wed, 13 Oct 2021 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413524 The Court set aside the Notice issued under Section 148 of the Income Tax Act, 1961 in the name of the deceased assessee for Assessment Year 2017-18. The Court ruled that the notice was invalid as it was issued to a deceased individual. However, the respondents were allowed to issue a fresh notice to the legal representatives of the deceased assessee in compliance with the law. Case-Laws Income Tax Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413524