High Court Validates Posthumous Tax Assessment Reopening; Allows Amendments to Addressee u/ss 147 and 148A(d.

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....Reopening of assessment u/s 147 - Notice issued to the deceased assessee during her lifetime - Initial notice was issued at the time when the assessee was alive (the present proceedings are in continuation) and thus, the AO has rightfully amended the details of the addressee in its consequent order under Section 148A(d) and notice under Section 148 of the Act. - HC....