ITD can’t cure defect in Notice issued u/s 148 of Income Tax Act against Dead person by issuing Manual Notice in name of Legal Heir: ITAT quashes Reassessment Proceedings [Read Order]

ITAT - ITAT Bangalore - Reassessment Proceedings - section 148 of the Income Tax Act - ITAT quashes Reassessment Proceedings - Tax News - Taxscan

The Bangalore  bench of Income Tax Appellate Tribunal ( ITAT ) while quashing the reassessment proceedings  held that the Income Tax Department could not cure defect in notice issued under section 148 of the Income Tax Act, 1961 against the dead person by issuing manual notice in the name of legal heir. The Assessee  Lodaya…

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