https://www.taxtmi.com/caselaws?id=446903 The Tribunal allowed the appeal, quashing the notice issued under section 148 of the Act and the assessment order for the assessment year 2010-11. It determined that both the notice and the assessment order were invalid as they were issued in the name of a deceased person, despite the Revenue Authority being informed of the death beforehand. The decision aligned with a precedent set by the Delhi HC, emphasizing that legal procedures must be followed correctly, particularly regarding the issuance of notices to deceased individuals. en-us Tue, 12 Dec 2023 00:00:00 +0530 Thu, 14 Dec 2023 08:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446903 The Tribunal allowed the appeal, quashing the notice issued under section 148 of the Act and the assessment order for the assessment year 2010-11. It determined that both the notice and the assessment order were invalid as they were issued in the name of a deceased person, despite the Revenue Authority being informed of the death beforehand. The decision aligned with a precedent set by the Delhi HC, emphasizing that legal procedures must be followed correctly, particularly regarding the issuance of notices to deceased individuals. Case-Laws Income Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446903