Sec. 148 of the Income-tax Act, 1961 - Income escaping assessment - The petitioner challenged a notice dated 28.3.2018 issued under section 148 of the IT Act, on the ground that the notice is without jurisdiction as the same is issued against a dead person in the name of father of the petitioner, who had expired on 12.6.2015. High Court allowed the writ petition holding that ”no valid notice can be issued against a dead person, the impugned notice is required to be quashed and set aside“. Accordingly, the impugned notice set aside. SLP of the revenue dismissed. - ITO V/s DURLABHBHAI KANUBHAI RAJPARA - [2020] 270 TAXMAN 009 (SC)