Notice u/s 148 in the name of dead person is invalid-notice u/s 148 issued within limitation period but served after such period is valid-ITAT Agra

0 comments Monday, September 19, 2011
I have found the following Judgement as very useful one as in this case the ITAT after considering a lot of Judgements has finally decided two matters. One is that notice u/s 148 issued within the limitation period but served on the assessee after limitation period is valid one and secondly the issuance of notice u/s 148 of Income Tax Act in the name of a dead person is invalid and hence the proceedings started on basis of that notice are also invalid.
Read On
Subscribe to: Posts ( Atom )