https://www.taxtmi.com/highlights?id=67846 Validity of assessment and demand - Notice u/s 153C against deceased assessee - would the Revenue be justified in contending that they, having no knowledge about the death of the assessee, are entitled to plead that the notice is not defective. In my considered view, the answer to the question should be definitely against the Revenue. - HC en-us Sat, 21 Jan 2023 15:12:03 +0530 Sat, 21 Jan 2023 15:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67846 Validity of assessment and demand - Notice u/s 153C against deceased assessee - would the Revenue be justified in contending that they, having no knowledge about the death of the assessee, are entitled to plead that the notice is not defective. In my considered view, the answer to the question should be definitely against the Revenue. - HC Highlights Income Tax Sat, 21 Jan 2023 15:12:03 +0530 https://www.taxtmi.com/highlights?id=67846