Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Notice Issued u/s 148 of the Income Tax Act in the Name of a Dead Individual is Void From Beginning: ITAT
Income TaxOther Legal Matters
The ITAT ruled that an income tax notice issued under Section 148 in the name of a deceased individual is void ab initio (from the beginning). This decision highlights the importance of issuing notices to the correct parties to ensure their legal validity.
