https://www.taxtmi.com/caselaws?id=435482 The court dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961 on a deceased person. The court found the notice served on the deceased individual to be valid, rejecting objections raised by the legal heir. While the challenge to the original notice was dismissed, the court allowed challenges to subsequent orders, particularly on grounds of voidity due to service on a deceased person. The judgment underscores the importance of accurate legal proceedings, especially in cases involving deceased individuals, and compliance with procedural requirements under the Income Tax Act. en-us Fri, 24 Feb 2023 00:00:00 +0530 Tue, 21 Mar 2023 08:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435482 The court dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961 on a deceased person. The court found the notice served on the deceased individual to be valid, rejecting objections raised by the legal heir. While the challenge to the original notice was dismissed, the court allowed challenges to subsequent orders, particularly on grounds of voidity due to service on a deceased person. The judgment underscores the importance of accurate legal proceedings, especially in cases involving deceased individuals, and compliance with procedural requirements under the Income Tax Act. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435482