Income Tax Assessment against Dead Person is not Mere Procedural Irregularity but Jurisdictional Defect Too: Gujarat HC [Read Order]

Income Tax Assessment - Dead Person - Jurisdictional Defect - Gujarat HC - taxscan

A division bench of the Gujarat High Court has held that the income tax assessment/re-assessment against a dead person merely as procedural irregularity but it is also a jurisdictional defect. The mother of the petitioner Rosamma died as back as on 27.5.2014. The petitioner intimated the authorities about the death and also forwarded the death…

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