S.M. Sarveswaran (HUF) v. ITO (2019) 267 Taxman 542 / (2020) 195 DTR 46(Mad.)(HC)

S. 148 : Reassessment–Notice issued in name of legal heirs–Held to be valid. [S. 147]

Dismissing the petition the Court held that, where notice under S. 148 was not issued simply in name of dead person rather it was also issued in name of his legal heirs, validity of said notice could not be challenged on ground that same being in name of dead person was void and, thus, liable to be quashed.