Wealth4India

🚨 **Income Tax Notice to a Deceased Person Is Void**

The Bombay High Court has held that reassessment proceedings initiated by issuing the foundational notice to a person who had already died are **void ab initio**. Section 159 cannot cure such a jurisdictional defect merely by later substituting the legal heir, and participation by the legal representative does not confer jurisdiction where none existed.

The ruling is a significant safeguard for legal heirs dealing with **Section 148/148A reassessment notices**.

Read the full article: https://caalokkumar.com/my-writing/income-tax-notice-to-deceased-person/

🦚 Happy Janmashtami! 🙏
May Lord Krishna’s wisdom inspire us to live with purpose, compassion and righteousness, and bless every home with happiness, peace and prosperity. 🌼

CCFS 2026: file pending ROC forms at 10% of the additional fee
The Companies Compliance Facilitation Scheme, 2026 closes on 15 September 2026. Until then a defaulting company can clear years of pending AOC-4, MGT-7, MGT-7A and ADT-1 filings by paying the normal fee plus only one-tenth of the accumulated additional fee.

Inactive companies get two more exits in the same window — dormant status under section 455 at half the normal fee, or strike-off through STK-2 at a quarter of the filing fee. This page explains who qualifies, what it costs, what immunity you actually get, and gives you three working tools to decide before the window shuts.



https://caalokkumar.com/ccfs-2026-companies-compliance-facilitation-scheme.html

📢 MCA Update | CCFS-2026 Further Extended till 15 September 2026
The Ministry of Corporate Affairs has further extended the Companies Compliance Facilitation Scheme (CCFS-2026) up to 15 September 2026, providing one more opportunity for eligible companies to complete pending ROC filings.
If your company has pending AOC-4, MGT-7, MGT-7A, ADT-1 or other eligible ROC compliances, this is the time to act.
👉 Read the complete update here:
https://caalokkumar.com/my-writing/ccfs-2026-extension-to-15-september-2026/

CCFS 2026 Extension to 15 September 2026 : Important MCA Update for Pending ROC Filings - CA ALOK KUMAR CCFS 2026 extension to 15 September 2026 gives companies extra time to complete pending ROC filings under MCA’s Companies Compliance Facilitation Scheme, 2026.