https://www.taxtmi.com/caselaws?id=37801 A notice issued for reopening under section 148 was valid where it was served on the HUF file and addressed to the deceased karta's legal heir, who responded by filing the return in the status of HUF as karta. The Court held that, read in context, the notice sufficiently identified the HUF proceedings and did not show any intention to reopen the individual assessment of the deceased in his personal capacity. The Tribunal therefore erred in treating the notice as invalid, and the assessment was not liable to be cancelled. en-us Thu, 17 Aug 1978 00:00:00 +0530 Thu, 01 Apr 2010 11:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37801 A notice issued for reopening under section 148 was valid where it was served on the HUF file and addressed to the deceased karta's legal heir, who responded by filing the return in the status of HUF as karta. The Court held that, read in context, the notice sufficiently identified the HUF proceedings and did not show any intention to reopen the individual assessment of the deceased in his personal capacity. The Tribunal therefore erred in treating the notice as invalid, and the assessment was not liable to be cancelled. Case-Laws Income Tax Thu, 17 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37801