The Delhi High Court has quashed a re-assessment notice under section 148 of the Income Tax Act, 1961 observing that the same was issued to a dead person. The Petitioner, Davinder Singh Thapar L/H Amrit Singh Thapar is the son of Late Mr. Amrit Singh Thapar, the deceased assessee, who expired on 02.08.2020. The Petitioner…
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