https://www.taxtmi.com/caselaws?id=771387 ITAT Mumbai quashed an assessment order passed under section 68 after reopening proceedings. The notice under section 148 was issued in the name of a deceased assessee, rendering it null and void. Following binding precedents from Bombay HC in Gene Gracious and Ghanshyam A Dhanani cases, the tribunal held the assessment order was passed without legal authority and decided in favor of the assessee. en-us Wed, 21 May 2025 00:00:00 +0530 Thu, 22 May 2025 15:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771387 ITAT Mumbai quashed an assessment order passed under section 68 after reopening proceedings. The notice under section 148 was issued in the name of a deceased assessee, rendering it null and void. Following binding precedents from Bombay HC in Gene Gracious and Ghanshyam A Dhanani cases, the tribunal held the assessment order was passed without legal authority and decided in favor of the assessee. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771387