Bombay High Court Quashes Reassessment Notice Issued to Dead Person Under Income Tax Act — Notice Issued After Death Without Substituting Legal Heir Is Null and Void. Notice under Section 148 of the Income Tax Act, 1961 issued in the name of a deceased assessee is invalid and cannot be cured....
The petitioner, Raniben Khimji Patel, is the legal heir of Khimji Karamshi Patel who died on 2nd March 2021. The Income Tax Department issued a notice under Section 148 of the Income Tax Act, 1961 dat...




