Gujarat High Court Quashes Assessment Order for Deceased Assessee Due to Violation of Natural Justice — Notice Issued to Dead Person Invalid. Legal Heir Not Given Opportunity of Hearing Before Final Assessment Under Section 144 of Income Tax Act, 1961.
10 Mar 2026The petitioner, Deepak Ashokkumar Soni, is the son and legal heir of late Ashokkumar Harakhchand Soni, who died on 15.03.2024. The petitioner applied ...
