Reassessment Notice issued in name of dead person is not valid if objected by legal representative Facts The Petitioner is the son of the late Mr. Jayantibhai Harilal Patel, who passed away on 24th June, 2015. The AO issued notice u/s. 148 of the Act dated 28th March, 2018 in the name of the deceased […]
SANCTION FOR ISSUE OF NOTICE UNDER SECTION 147
With effect from 01.06.2015, as per section 151(1), Notice under section 148 cannot be issued by the AO after expiry of four years from end of the relevant AY without prior approval of PCCIT or CCIT or PCIT or CIT. The authority should, on the reasons recorded by the AO, sanction that it is a […]