The ITAT held that reopening assessment proceedings against a...

The ITAT held that reopening assessment proceedings against a deceased assessee without issuing a valid notice under Section 148 to the legal heir is invalid. Although a notice under Section 159 was served on the legal heir, no corresponding Section 148 notice was issued to confer jurisdiction for reassessment. The absence of a Section 148 notice addressed to the legal heir rendered the reassessment proceedings and resultant additions void and vitiated. Consequently, the tribunal quashed the reassessment and allowed the appeal, reaffirming that service of a valid Section 148 notice to a living person, i.e., the legal heir, is a mandatory jurisdictional requirement before reopening assessment of a deceased assessee.