Allowing the petition, the Court held that notice issued on a dead person or reopening of assessment of a dead person is null and void in law. Accordingly the notice under section 148, order under section 148A(d) and notice under section 148A(b) were quashed and set aside. (AY. 2020-21)
Dhirendra Bhupendra Sanghvi v. ACIT [2023]458 ITR 326 / 294 Taxman 13 / 151 taxmann.com 541 (Bom.)(HC)
S. 148 : Reassessment–Notice-Dead person-Issuing a notice to a correct person is not merely a procedural requirement but a condition precedent for a notice to be valid in law – Order null and void. [S. 148A(b) 148A(d)), Art. 226]