Notice Issued u/s 148 of the Income Tax Act in the Name of a Dead Individual is Void From Beginning: ITAT [Read Order]
The Tribunal emphasized that the correct procedure under Section 159, which involves issuing notices to the legal representative of the deceased, was not followed
By Varda Marakkar - On August 7, 2024 10:53 am - 2 mins read
Recently, the Income Tax Appellate Tribunal ( ITAT) of Jaipur ruled in a case that involved the issuance of notice under Section 148 of the Income Tax Act 1961 (ITA) to a dead individual. Banwari Lal Soothwal, the assessee who expired on 09/02/2016, was issued a notice under Section 148 for non filing of income…
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