Allowing the petition the Court held that though intimation of her death was sent to the Department by the petitioner, her son, the notices issued against a dead person. Notice and order is held to be invalid and non est.
Dipak Tanna v. ITO (2023)456 ITR 372 (Bom)(HC)
S. 148 : Reassessment-Notices issued in name of dead person-Non est and invalid. [S. 142(1) 147, Art. 226]