Reassessment notices issued in the name of a deceased assessee were held without jurisdiction and quashed.

Reassessment proceedings initiated in the name of a deceased assessee were held without jurisdiction because the revenue had been informed of the death before the order under section 148A(d) was passed. Despite that intimation, the notices under section 148A(a), section 148A(b), the section 148A(d) order, and the section 148 notice were all issued in the deceased person's name. Since proceedings cannot be sustained against a dead person once death is undisputed, the notices and order were quashed and set aside.

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Issues: Whether reassessment notices and the order under section 148A(d) of the Income-tax Act, 1961 issued in the name of a deceased person were valid and enforceable.

Analysis: The petitioner had informed the revenue authorities of the death of the assessee before the impugned order was passed. Despite such intimation, the notices under section 148A(a), section 148A(b), the order under section 148A(d), and the notice under section 148 were issued in the name of the deceased. Once the death of the person in whose name proceedings were initiated was undisputed, the proceedings could not be sustained against a dead person.

Conclusion: The notices and the order were without jurisdiction and were quashed and set aside.

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