S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Initial notice against dead person-Mandatory requirement-Notice and order were quashed.[S. 147, 148, 148A(b), 148A(d), Art. 226]
Gourang Anil Wakade (Legal heir of late Mrs. Meena Anil Wakade) v. ITO (2025) 474 ITR 575 (Bom)(HC)