TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Delhi High Court: Reassessment Notices u/s 148 Void if Issued to Deceased Assessee.</h1> The Delhi High Court addressed the validity of reassessment notices issued under Section 148 of the Income Tax Act against a deceased assessee. The petitioner, the legal heir of the deceased, contested the notices, arguing they were void since they were issued in the name of a dead person. The Court ruled that such notices are null and void, as issuing them to a deceased individual fails to meet jurisdictional prerequisites. It was emphasized that legal representatives have no statutory duty to inform the tax department of an assessee's death, and reassessment cannot proceed if tax was already deducted at source.
TaxTMI 
TaxTMI 