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    <title>2018 (5) TMI 1572 - ITAT AGRA</title>
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    <description>The Tribunal allowed the appeal, ruling that the initiation of reassessment proceedings was void due to improper service of notices under Section 148 to all legal heirs of the deceased assessee. This rendered the reassessment proceedings null and void, leading to the reversal of the impugned order and invalidating any further adjudication on the remaining grounds.</description>
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      <description>The Tribunal allowed the appeal, ruling that the initiation of reassessment proceedings was void due to improper service of notices under Section 148 to all legal heirs of the deceased assessee. This rendered the reassessment proceedings null and void, leading to the reversal of the impugned order and invalidating any further adjudication on the remaining grounds.</description>
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