https://www.taxtmi.com/caselaws?id=439714 The court held that notices issued to a deceased person under the Income Tax Act, 1961, are null and void. It emphasized that issuing a notice to the correct person is a condition precedent for validity. As the notices were issued in the name of the deceased despite awareness of death, the court quashed the notices and proceedings, prohibiting further actions. The petition by the legal heir was allowed, with no costs, reinforcing that legal requirements must be adhered to when issuing notices. en-us Tue, 27 Jun 2023 00:00:00 +0530 Thu, 14 Dec 2023 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439714 The court held that notices issued to a deceased person under the Income Tax Act, 1961, are null and void. It emphasized that issuing a notice to the correct person is a condition precedent for validity. As the notices were issued in the name of the deceased despite awareness of death, the court quashed the notices and proceedings, prohibiting further actions. The petition by the legal heir was allowed, with no costs, reinforcing that legal requirements must be adhered to when issuing notices. Case-Laws Income Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439714