https://www.taxtmi.com/caselaws?id=429565 The court allowed the petition, declaring the notice issued against the deceased Khimji Harji Patel as illegal and set it aside. The court emphasized that the notice issued to a deceased person under section 148 of the Income Tax Act was invalid, citing precedents where assessments against deceased individuals were deemed null and void without active participation of legal representatives. The court rejected the application of Section 292BB in such cases, holding that proceedings against deceased assesses are nullities. en-us Tue, 27 Sep 2022 00:00:00 +0530 Mon, 31 Oct 2022 08:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429565 The court allowed the petition, declaring the notice issued against the deceased Khimji Harji Patel as illegal and set it aside. The court emphasized that the notice issued to a deceased person under section 148 of the Income Tax Act was invalid, citing precedents where assessments against deceased individuals were deemed null and void without active participation of legal representatives. The court rejected the application of Section 292BB in such cases, holding that proceedings against deceased assesses are nullities. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429565