https://www.taxtmi.com/caselaws?id=448827 The HC dismissed a writ petition challenging notices issued under section 148 in the name of a deceased assessee. The petitioner, as legal representative, failed to properly register on the Income Tax Portal with required documents including death certificate and legal heirship certificate. The court held that after an assessee's death, legal representatives must follow prescribed procedures for registration before filing appeals. Since the petitioner had already filed a defective appeal before the Commissioner of Income Tax (Appeals), they could not subsequently challenge the assessment order through writ petition. The court granted liberty to cure defects in the appeal within 45 days and directed disposal within six months, while staying recovery proceedings during this period. en-us Wed, 03 Jan 2024 00:00:00 +0530 Mon, 03 Mar 2025 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448827 The HC dismissed a writ petition challenging notices issued under section 148 in the name of a deceased assessee. The petitioner, as legal representative, failed to properly register on the Income Tax Portal with required documents including death certificate and legal heirship certificate. The court held that after an assessee's death, legal representatives must follow prescribed procedures for registration before filing appeals. Since the petitioner had already filed a defective appeal before the Commissioner of Income Tax (Appeals), they could not subsequently challenge the assessment order through writ petition. The court granted liberty to cure defects in the appeal within 45 days and directed disposal within six months, while staying recovery proceedings during this period. Case-Laws Income Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448827