https://www.taxtmi.com/caselaws?id=310125 The High Court of Bombay ruled that issuing a notice under section 148 of the Income-tax Act against a deceased individual renders the assessment order invalid. The court emphasized that such proceedings are non est in the eyes of the law, citing precedents where notices to deceased persons were deemed invalid. Consequently, the court quashed the assessment order and notice of demand, declaring them legally unsustainable and setting them aside in favor of the petitioner, the legal heir of the deceased assessee. en-us Fri, 23 Sep 2022 00:00:00 +0530 Sat, 07 Oct 2023 08:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310125 The High Court of Bombay ruled that issuing a notice under section 148 of the Income-tax Act against a deceased individual renders the assessment order invalid. The court emphasized that such proceedings are non est in the eyes of the law, citing precedents where notices to deceased persons were deemed invalid. Consequently, the court quashed the assessment order and notice of demand, declaring them legally unsustainable and setting them aside in favor of the petitioner, the legal heir of the deceased assessee. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310125