https://www.taxtmi.com/caselaws?id=371928 The Delhi HC quashed a reassessment notice issued under Section 148 to a deceased assessee and all consequent proceedings. The court held that Section 292BB could not cure the defect of serving notice on a deceased person, as the deceased could not have participated in proceedings to be estopped from contending non-receipt. The court found no statutory provision to fasten revenue liability upon a deceased individual absent pending proceedings. Additionally, the revenue's attempt to correct errors by changing the entity name in suspect transactions was deemed neither innocuous nor innocent, aimed at masking defective "reasons to believe" and failure to apply minds to case facts. The court also noted that completing reassessment without issuing notice under Section 143(2) rendered the assessment void, citing Supreme Court precedent. The writ petition was allowed. en-us Mon, 19 Nov 2018 00:00:00 +0530 Mon, 27 Jul 2026 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371928 The Delhi HC quashed a reassessment notice issued under Section 148 to a deceased assessee and all consequent proceedings. The court held that Section 292BB could not cure the defect of serving notice on a deceased person, as the deceased could not have participated in proceedings to be estopped from contending non-receipt. The court found no statutory provision to fasten revenue liability upon a deceased individual absent pending proceedings. Additionally, the revenue's attempt to correct errors by changing the entity name in suspect transactions was deemed neither innocuous nor innocent, aimed at masking defective "reasons to believe" and failure to apply minds to case facts. The court also noted that completing reassessment without issuing notice under Section 143(2) rendered the assessment void, citing Supreme Court precedent. The writ petition was allowed. Case-Laws Income Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371928