Monday, November 1, 2021

Revenue can’t content that it does not know about death of assessee at the time of issuing notice; SC dismissed SLP

INCOME TAX : SLP dismissed against High Court's ruling that notice issued under section 153C against dead person is unenforceable in law and in such case revenue cannot contend that as they have no knowledge about death of assessee, they are entitled to plead that notice is not defective

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000317385/revenue-can’t-content-that-it-does-not-know-about-death-of-assessee-at-the-time-of-issuing-notice-sc-dismissed-slp.aspx

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