https://www.taxtmi.com/caselaws?id=301192 The Appellate Tribunal ITAT Ahmedabad held that issuing a notice under Section 148 of the Income Tax Act to a deceased individual and continuing proceedings against legal representatives is not legally permissible. Citing relevant case laws, the Tribunal concluded that such actions are not sustainable, leading to the quashing of reassessment proceedings initiated against the deceased individual for the assessment year 2007-08. The appeal by the assessee was allowed, emphasizing that initiating proceedings under Section 148 against a deceased person is not in accordance with the law. en-us Fri, 09 Jul 2021 00:00:00 +0530 Thu, 17 Mar 2022 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301192 The Appellate Tribunal ITAT Ahmedabad held that issuing a notice under Section 148 of the Income Tax Act to a deceased individual and continuing proceedings against legal representatives is not legally permissible. Citing relevant case laws, the Tribunal concluded that such actions are not sustainable, leading to the quashing of reassessment proceedings initiated against the deceased individual for the assessment year 2007-08. The appeal by the assessee was allowed, emphasizing that initiating proceedings under Section 148 against a deceased person is not in accordance with the law. Case-Laws Income Tax Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301192