Legality of the Notice in the name of dead person
In a recent judgment dated 28.11.2024 in the case of Ghanyashyam Anil Dhanani v. ITO [2024] 169 taxmann.com 327 (SC), the Apex Court permitted the legal heirs of assessee to take contention with regard to initial notice being issued in name of a dead person-original assessee being defective and also take all other contentions available to them before Assessing Officer.
Where High Court by impugned order disposed of writ petition reserving all contentions to be taken by legal heirs of assessee before Assessing Officer except contention that initial notice under section 148A(b) was issued to a dead person, since said request was reasonable and in accordance with law, legal heirs of assessee were to be permitted to take contention with regard to initial notice being issued in name of a dead person-original assessee being defective.
The Copy of the order is as under: