Notice to Deceased Person Void, Section 150(1) Cannot Revive Time-Barred Reassessment: Chhattisgarh High Court Clarifies Law In a significant judgment on reassessment jurisdiction and procedural safeguards, the Chhattisgarh High Court in TAXC No. 207 of 2025 has reaffirmed two foundational principles of income-tax law: first, that notice issued in the name of a deceased assessee is…
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