S. 148 Income Tax Act Notice to Deceased Person: Bombay HC directs to issue Fresh Notice to Widow

The Bombay High Court has ruled that an income tax notice issued under Section 148 to a deceased person is invalid. The court directed the tax authorities to issue a fresh notice to the legal heir, in this case, the widow. The court emphasized that notices should be addressed to the correct party, and issuing a notice to a deceased individual is a serious procedural lapse. This judgment underscores the need for tax authorities to ensure that proper procedures are followed when dealing with cases involving deceased taxpayers. The ruling also highlights the importance of respecting the rights of legal heirs in tax matters.