https://www.taxtmi.com/caselaws?id=460479 The HC ruled that a notice issued under Section 148 of the Income Tax Act against a deceased person is invalid. The court emphasized that proceedings cannot be initiated against a deceased individual unless directed towards their legal representative under Section 159(2)(b). The notice and subsequent proceedings, including the assessment order under Section 147 and penalty notices, were set aside. The court also clarified that there is no statutory obligation for the deceased or their representatives to inform the tax department of the death, dismissing the revenue's argument of being unaware of the death. en-us Wed, 19 Jun 2024 00:00:00 +0530 Mon, 27 Jan 2025 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460479 The HC ruled that a notice issued under Section 148 of the Income Tax Act against a deceased person is invalid. The court emphasized that proceedings cannot be initiated against a deceased individual unless directed towards their legal representative under Section 159(2)(b). The notice and subsequent proceedings, including the assessment order under Section 147 and penalty notices, were set aside. The court also clarified that there is no statutory obligation for the deceased or their representatives to inform the tax department of the death, dismissing the revenue's argument of being unaware of the death. Case-Laws Income Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460479