Income Tax Proceedings against Deceased Person Invalid, must be Initiated against Legal Heirs u/s 159: Bombay HC [Read Order]
Bombay HC quashes tax proceedings against deceased, rules notices must be issued to legal heirs under Section 159 of the Income Tax Act
By Kavi Priya - On March 17, 2025 3:40 pm - 2 mins read
In a recent ruling, the Bombay High Court held that tax proceedings initiated in the name of a deceased person are invalid and must be directed against legal heirs under Section 159 of the Income Tax Act. Amjad Ahmed Shaikh, the petitioner and legal heir of the deceased, challenged the validity of income tax notices…
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