https://www.taxtmi.com/caselaws?id=427417 The High Court of Calcutta allowed the appeal, condoning a 91-day delay in filing and setting aside a notice issued under Section 148 of the Income Tax Act, 1961, in the name of a deceased person. The Court emphasized the invalidity of notices issued to deceased individuals and directed authorities to proceed under amended provisions. The assessment order against the deceased was also set aside, allowing the department to proceed against the legal representative. The matter was remanded for further proceedings in accordance with the law, leading to the closure of the stay application. en-us Fri, 02 Sep 2022 00:00:00 +0530 Thu, 08 Sep 2022 07:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427417 The High Court of Calcutta allowed the appeal, condoning a 91-day delay in filing and setting aside a notice issued under Section 148 of the Income Tax Act, 1961, in the name of a deceased person. The Court emphasized the invalidity of notices issued to deceased individuals and directed authorities to proceed under amended provisions. The assessment order against the deceased was also set aside, allowing the department to proceed against the legal representative. The matter was remanded for further proceedings in accordance with the law, leading to the closure of the stay application. Case-Laws Income Tax Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427417