Tribunal held that the notice issued by the Assessing Officer was invalid because it was issued in the name of the deceased assessee in spite of the factum of the death of the assessee having been duly intimated to the Department much prior to the issue of notice. The notice in the name of the deceased assessee and the consequent assessment order were invalid and liable to be quashed. (AY.2008-09)
M. H. Mamatha (Smt.) v . ITO (2020) 83 ITR 7(SN) (Bang.)(Trib.)
S. 148 : Reassessment-Notice-Factum of death of assessee intimated to department much prior to issue of notice-Notice issued in name of deceased- Notice not valid. [S. 147]