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Yash Nirupam Nanavaty Vs ITO (Gujarat High Court)

Gujarat High CourtIncome TaxSection 148 (reassessment notice)Faisla: Assessee ke favour mein

Case ke facts

Yeh case ek deceased person ka tha. Department ne section 148 ka notice aur objection order unki death ke baad bhi unhi ke naam par bhej diya tha.

Mudda (Issue)

Kya marne ke baad bhi kisi ke naam pe sec 148 notice jaari ho sakta hai?

Faisla (Held)

Court ne notice aur objection order dono radd kar diye. Bola ki deceased ke naam pe koi action valid nahi hai.

Practical takeaway

Agar notice kisi mar chuke aadmi ke naam se aaye, to turant court jao. Wo notice valid nahi hai.

Original report: taxguru.in

Aapke case mein bhi aisa hi mudda hai?

CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.

Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-09.

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