Issuance of Notice u/s 148 of Income Tax Act for Reassessment against Deceased Person is invalid: ITAT quashes Order [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) quashed the order passed by the assessing officer against a deceased person by issuing notice under section 148 of the Income Tax Act,1961 for reassessment.  ShankarMukund Shenai,theappellant assessee filed a return of income. Later the assessing officer reopened the returns under the section 147 of the Income Tax Act, by issuance of…