https://www.taxtmi.com/caselaws?id=373188 A reassessment notice under section 148 issued in the name of a deceased assessee was held to be a jurisdictional nullity. Since the legal representative promptly objected to validity and did not comply with or submit to the AO's jurisdiction, there was no waiver of the statutory requirement of a valid section 148 notice. Section 292B could not cure issuance of a jurisdictional notice to a dead person in these circumstances. Consequently, in the absence of a valid notice, the AO lacked authority to assume jurisdiction under section 147, and all consequential reassessment proceedings were without authority of law and unsustainable; the notice and proceedings were quashed, against the revenue. en-us Mon, 10 Dec 2018 00:00:00 +0530 Fri, 26 Dec 2025 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373188 A reassessment notice under section 148 issued in the name of a deceased assessee was held to be a jurisdictional nullity. Since the legal representative promptly objected to validity and did not comply with or submit to the AO's jurisdiction, there was no waiver of the statutory requirement of a valid section 148 notice. Section 292B could not cure issuance of a jurisdictional notice to a dead person in these circumstances. Consequently, in the absence of a valid notice, the AO lacked authority to assume jurisdiction under section 147, and all consequential reassessment proceedings were without authority of law and unsustainable; the notice and proceedings were quashed, against the revenue. Case-Laws Income Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373188