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Allahabad High Court holds Section 148 reassessment notice issued to a deceased taxpayer is void ab initio under the Income Tax Act.

Income Tax Notice to Dead Person Is Invalid, Can't Be Fixed Later: Allahabad High Court

- By Salil Tiwari | | 24 July 2026 12:55 PM IST

Court Must Decide Case On Merits, Not Reject It On Technical Grounds: Madhya Pradesh High Court

Court Must Decide Case On Merits, Not Reject It On Technical Grounds: Madhya Pradesh High Court

- By Himanshi Hans | | 27 Feb 2026 9:10 PM IST

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