https://www.taxtmi.com/caselaws?id=378728 The court allowed the petition, quashing the notice issued under section 148 of the Income Tax Act, 1961, to a deceased person. It held that a notice issued to a dead person is invalid and lacks jurisdiction, preventing the continuation of reassessment proceedings against the legal representative. The court emphasized that section 292B of the Act could not cure the defect in the notice. en-us Tue, 29 Jan 2019 00:00:00 +0530 Fri, 19 Apr 2019 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378728 The court allowed the petition, quashing the notice issued under section 148 of the Income Tax Act, 1961, to a deceased person. It held that a notice issued to a dead person is invalid and lacks jurisdiction, preventing the continuation of reassessment proceedings against the legal representative. The court emphasized that section 292B of the Act could not cure the defect in the notice. Case-Laws Income Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378728