Provisions of Deemed Valid Notice not applicable to Legal Representatives: Delhi HC quashes Notice issued to Dead Person [Read Judgment]

The Delhi High Court, while quashing the notice issued to the dead person under Section 148 of the Income Tax Act, 1961, held that the provisions of section 292BB of the Income Tax Act, 1961 prescribing the conditions for assuming a notice as valid is applicable on assessee only and not to legal representatives. Information […]

from Taxscan | Simplifying Tax Laws https://ift.tt/398blHj