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
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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