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Income Tax Reassessment Notice issued against Dead Person is Invalid: Kerala HC [Read Order]

Yogitha S. Yogesh

In a recent case, the Kerala High Court held that an Income tax reassessment notice issued against a dead person is invalid, and the participation of...

S. 148 Income Tax Act Notice to Deceased Person: Bombay HC directs to issue Fresh Notice to Widow...

No Tax Proceedings can be Initiated or Continued Against Dead Person: CESTAT [Read Order]

Assessment Order passed u/s 143 (3) against Dead Person without Issuing Notice to Legal Heirs is...

Calcutta HC quashes GST notice issued on Dead Person [Read Order]

Income Tax Assessment against Dead Person is not Mere Procedural Irregularity but Jurisdictional Defect Too: Gujarat HC [Read Order]

A division bench of the Gujarat High Court has held that the income tax assessment/re-assessment against a dead person merely as procedural irregularity but it is also a jurisdictional defect. The...

Calcutta HC quashes Income Tax Re-Assessment Proceedings against Dead Person [Read Order]

The Calcutta High Court, on Thursday quashed a re-assessment notice under section 148 of the Income Tax Act, 1961 issued against a dead person. The petitioner, sister of the assessee, has...

Income Tax Notice against Dead Person is Invalid: Delhi HC quashes Re-Assessment [Read Order]

The Delhi High Court has quashed a re-assessment notice under section 148 of the Income Tax Act, 1961 observing that the same was issued to a dead person. The Petitioner, Davinder Singh Thapar L/H...

Income Tax Notice sent to Dead Person is Invalid: ITAT quashes Re-Assessment [Read Order]

Re assessment order passed by the Assessing Officer (AO) was quashed by the Income Tax Appellate Tribunal (ITAT), Delhi on the ground that Income Tax Notice sent to Dead Person is invalid. The...

Notice for Penalty issued to Dead Person is Bad in Law: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the penalty notice issued against a dead person is bad in law under the provisions of the Income Tax Act. The assessment...