https://www.taxtmi.com/caselaws?id=442868 A notice issued under Section 154 against a deceased person was quashed because the income-tax department had recorded the taxpayer's death before issuing the notice; the court treated issuance in those circumstances as invalid and set aside the notice. The court expressly permitted the tax authority to issue a fresh notice in future provided it complies with legal requirements. The decision therefore invalidates the specific notice for failure to account for recorded death but leaves open the department's power to proceed lawfully with fresh action. en-us Mon, 07 Aug 2023 00:00:00 +0530 Wed, 11 Feb 2026 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442868 A notice issued under Section 154 against a deceased person was quashed because the income-tax department had recorded the taxpayer's death before issuing the notice; the court treated issuance in those circumstances as invalid and set aside the notice. The court expressly permitted the tax authority to issue a fresh notice in future provided it complies with legal requirements. The decision therefore invalidates the specific notice for failure to account for recorded death but leaves open the department's power to proceed lawfully with fresh action. Case-Laws Income Tax Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442868