https://www.taxtmi.com/caselaws?id=433757 The court quashed the notice and consequential orders issued under Sections 147 and 148 of the Income Tax Act, 1961, due to the impermissible issuance of notices to a deceased assessee. The court held such notices to deceased persons as invalid, emphasizing compliance with jurisdictional requirements. The legality of notifications affecting Sections 147, 148, 149, 150, and 151 post-amendment was also challenged, with the court ruling that two parallel provisions cannot apply simultaneously. The judgment allowed for the issuance of a fresh notice to legal heirs under specific provisions, vacating any earlier interim relief granted. en-us Tue, 10 Jan 2023 00:00:00 +0530 Mon, 10 Apr 2023 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433757 The court quashed the notice and consequential orders issued under Sections 147 and 148 of the Income Tax Act, 1961, due to the impermissible issuance of notices to a deceased assessee. The court held such notices to deceased persons as invalid, emphasizing compliance with jurisdictional requirements. The legality of notifications affecting Sections 147, 148, 149, 150, and 151 post-amendment was also challenged, with the court ruling that two parallel provisions cannot apply simultaneously. The judgment allowed for the issuance of a fresh notice to legal heirs under specific provisions, vacating any earlier interim relief granted. Case-Laws Income Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433757