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    <title>2022 (6) TMI 1435 - BOMBAY HIGH COURT</title>
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    <description>The Bombay High Court ruled in a case concerning the validity of notices issued to a deceased person under the Income Tax Act, 1961. The court found that the notices received by the deceased person&#039;s son after her passing were invalid. Relying on precedent, the court determined that notices sent to deceased individuals have no legal standing. As the Respondents did not dispute the death of the mother, the court quashed the notices and allowed the Writ Petition, affirming that notices addressed to deceased persons are legally unsustainable.</description>
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    <pubDate>Tue, 28 Jun 2022 00:00:00 +0530</pubDate>
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      <title>2022 (6) TMI 1435 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=310065</link>
      <description>The Bombay High Court ruled in a case concerning the validity of notices issued to a deceased person under the Income Tax Act, 1961. The court found that the notices received by the deceased person&#039;s son after her passing were invalid. Relying on precedent, the court determined that notices sent to deceased individuals have no legal standing. As the Respondents did not dispute the death of the mother, the court quashed the notices and allowed the Writ Petition, affirming that notices addressed to deceased persons are legally unsustainable.</description>
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      <pubDate>Tue, 28 Jun 2022 00:00:00 +0530</pubDate>
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