https://www.taxtmi.com/highlights?id=27376 Reopening of assessment - notice addressed to a dead person - The Revenue was unable to issue a notice to the LR of the deceased Assessee under Section 147/148 of the Act within the period of limitation. That would be a plain illegality and not a mere irregularity - HC en-us Thu, 18 Feb 2016 16:53:29 +0530 Thu, 18 Feb 2016 16:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27376 Reopening of assessment - notice addressed to a dead person - The Revenue was unable to issue a notice to the LR of the deceased Assessee under Section 147/148 of the Act within the period of limitation. That would be a plain illegality and not a mere irregularity - HC Highlights Income Tax Thu, 18 Feb 2016 16:53:29 +0530 https://www.taxtmi.com/highlights?id=27376