Tax laws are made for the living; I-T notice to dead person invalid: HC | India News
The Allahabad High Court quashed income tax reassessment proceedings against a deceased person, holding that a notice issued after a taxpayer’s death is invalid from its inception and cannot be made valid later by replacing the deceased with a legal heir. A division bench of Justices Shekhar B Saraf and Abdhesh Kumar Chaudhary…