Reassessment Notice issued to a Dead Person u/s 148 of Income Tax Act is Null and Void : MP HC quashes Notice [Read Order]

The assessee on whom the notice must be sent must be a living person i.e. legal heir of the deceased assessee, for the same to be responded
Income Tax - Deceased taxpayer - Reassessment notice - Null and void notice - Madhya Pradesh High Court - taxscan

The Madhya Pradesh High Court has ruled that the reassessment notice issued under Section 148 of the Income Tax Act, 1961, to a deceased individual is ‘Null and Void’. Nevertheless, the court has granted the respondent the freedom to the department to recommence proceedings against the petitioner or legal heir of the deceased, if deemed…

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