2020 (2) TMI 994

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.... petitioner. Ms. Amira Abdul Razaq, Standing Counsel for the Income Tax Department - Respondents.   Oral Judgment: (Per M.S. Sonak, J.): Heard Gaurang D. Panandiker, the learned Counsel for the petitioner and Ms. Amira Abdul Razaq, the learned Standing Counsel for the Income Tax Department - Respondents. 2. Rule. Rule is made returnable forthwith at the request and consent of the lea....

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....n the name of the of the deceased assessee and after considering the same, came to the conclusion that the notice issued in the name of the dead person for reopening of assessment is null and void. This Court has held that the issue of the Notice under Section 148 of the IT Act, is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction to reopen an assessment is that....