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Income Tax | Section 148 Notice Issued to Deceased Assessee Is Void Ab Initio: ITAT Chennai

26 Sept 2026 · 1d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Chennai quashed reassessment initiated in 2024 against an assessee who died in 2019, holding the defect jurisdictional. The post Section 148 Notice Issued to Deceased Assessee Is Void Ab Initio: ITAT Chennai appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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