Friday, March 20, 2020

Notice issued to legal heir could not be treated as notice issued in name of dead person

INCOME TAX : Where notice for reopening under section 148 assessment was issued to petitioner as legal heir of dead person, it could not be said that impugned notice was issued in name of dead person and, thus, was without jurisdiction

from www.taxmann.com Latest Case Laws https://ift.tt/33y2egj
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