Tribunal held that notice issued on dead person is invalid. Followed, Alamelu Veerappan v. ITO (2018)257 Taxman 72 (Mad.)(HC), Sumit Balkrishna Gupta v. Asstt. CIT (2019) 262 Taxman 61 (Bom.)(HC) (AY. 2007-08)
Aemala Venkateswara Rao v. ITO (2019) 176 ITD 431 (Vishakha)(Trib.)
S. 148 : Reassessment–Notice-Dead person-Notice issued on dead person is invalid. [S. 147, 159(2b), 292B, 292BB.]