Reassessment u/s 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC Sets aside Income Tax Notice [Read Order]

The reassessment proceedings initiated against a deceased person are unsustainable in law
By Aiswarya Krishnadas - On October 2, 2024 11:09 pm - 2 mins read
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The Delhi High Court in the case of Meenu Gupta vs Assistant Commissioner of Income Tax dealt with the validity of reassessment proceedings under Section 148 of the Income Tax Act initiated against a deceased assessee, Sh. Vipin Gupta, affirming that reassessment proceedings initiated against a deceased person are unsustainable in law. The writ petition…

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