https://www.taxtmi.com/caselaws?id=771058 Gujarat HC quashed reopening notice under Section 148A(b) issued against deceased assessee. Court held that notice issued in name of deceased person who expired in 2020 was not sustainable, despite petitioner being registered as legal heir. The order under Section 148A(d) and notice under Section 148 were also issued in deceased's name, rendering entire proceedings invalid. Petition was allowed and impugned notices were set aside. en-us Thu, 20 Mar 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771058 Gujarat HC quashed reopening notice under Section 148A(b) issued against deceased assessee. Court held that notice issued in name of deceased person who expired in 2020 was not sustainable, despite petitioner being registered as legal heir. The order under Section 148A(d) and notice under Section 148 were also issued in deceased's name, rendering entire proceedings invalid. Petition was allowed and impugned notices were set aside. Case-Laws Income Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771058