25/07/2026, 1 day ago
Income Tax Notice Issued to a Deceased Assessee Is Void Ab Initio and Cannot Be Cured Under Section 292B, Rules Allahabad High Court
Introduction: In Smt. Asha Dubey v. Union of India through Secretary, Ministry of Finance, Department of Revenue & Others, the Allahabad High Court delivered a significant ruling on the validity of reassessment proceedings initiated against a deceased assessee under the Income Tax Act, 1961. A Division Bench comprising Justice Shekhar B. Saraf and Justice Abdhesh […]