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    <title>2022 (6) TMI 658 - DELHI HIGH COURT</title>
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    <description>The Court set aside the order passed under Section 148A(d) and the consequential notice issued under Section 148 of the Income Tax Act for Assessment Year 2015-16, as they were issued in the name of a deceased person. The Court referred to legal precedent where similar notices against deceased persons were deemed null and void, leading to the cancellation of all related proceedings. The Respondent was granted liberty to proceed lawfully, and the Petitioner was given the right to seek remedies if necessary.</description>
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      <description>The Court set aside the order passed under Section 148A(d) and the consequential notice issued under Section 148 of the Income Tax Act for Assessment Year 2015-16, as they were issued in the name of a deceased person. The Court referred to legal precedent where similar notices against deceased persons were deemed null and void, leading to the cancellation of all related proceedings. The Respondent was granted liberty to proceed lawfully, and the Petitioner was given the right to seek remedies if necessary.</description>
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