{"id":64857,"date":"2026-10-05T16:22:18","date_gmt":"2026-10-05T10:52:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/neena-jatin-shah-v-ito-2025-179-taxmann-com-498-bomhc\/"},"modified":"2026-10-05T16:22:18","modified_gmt":"2026-10-05T10:52:18","slug":"neena-jatin-shah-v-ito-2025-179-taxmann-com-498-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/neena-jatin-shah-v-ito-2025-179-taxmann-com-498-bomhc\/","title":{"rendered":"Neena Jatin Shah v. ITO [2025] 179 taxmann.com 498 (Bom)(HC)"},"content":{"rendered":"<p>Where the legal heir and widow of the deceased assessee had informed the Income-tax Department about assessee&#8217;s death and reassessment proceedings for an earlier assessment year had consequently been dropped, but proceedings for AY 2018-19 were subsequently initiated against the deceased assessee, notice under section 148 could not validly be issued to a dead person and, if issued, was null and void; accordingly, impugned notices and consequential order were quashed.\u00a0 (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued to a dead person is null and void-Notices and consequential order were quashed. [S. 148, 148A(b), 148A(d), 159, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64857","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gS5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64857"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64857\/revisions"}],"predecessor-version":[{"id":64858,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64857\/revisions\/64858"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}