Notice in name of dead person invalid; informing about death not to be constructed as participating in proceedings

IT: Where original assessee died and thereafter Assessing Officer issued notice under section 148 in his name to reopen assessment and petitioner being heir and legal representative of deceased raised an objection that assessee had already expired and, therefore, notice in his name was not valid, merely because petitioner had informed Assessing Officer about death of assessee and asked him to drop proceedings, it could not be construed that petitioner had participated in proceedings and, therefo

from www.taxmann.com Latest Case Laws http://bit.ly/2D2MRzK