Allowing the petitions the Court held that the notices issued in the name of a dead person for reopening of assessment under section 147 were null and void and, therefore, quashed and set aside. (AY.2013-14, 2014-15)
Raniben Khimji Patel v. ACIT (2023)456 ITR 369 (Bom)(HC)
S. 148 : Reassessment-Notice-Notice issued in name of dead person-Null and void.[S. 147, Art. 226]