2020 (2) TMI 994

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...., 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 learned Counsel for the parties. 3. That ch....

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....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 such notice should be issued in the name of th....