https://www.taxtmi.com/highlights?id=46464 Reassessment notice u/s 148 on a dead person - though as per section 159(2)(b), the AO is free to initiate proceedings against the LR but proceedings were initiated against the dead person after the death of the assessee, hence the notice issued on the dead person cannot make the legal heirs binding unless a proper notice is issued on the legal heirs en-us Mon, 13 May 2019 06:59:17 +0530 Mon, 13 May 2019 06:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46464 Reassessment notice u/s 148 on a dead person - though as per section 159(2)(b), the AO is free to initiate proceedings against the LR but proceedings were initiated against the dead person after the death of the assessee, hence the notice issued on the dead person cannot make the legal heirs binding unless a proper notice is issued on the legal heirs Highlights Income Tax Mon, 13 May 2019 06:59:17 +0530 https://www.taxtmi.com/highlights?id=46464