https://www.taxtmi.com/caselaws?id=381836 The Tribunal invalidated the reopening of the assessment under Section 148 of the Income-tax Act, citing that the notice issued to a deceased person was jurisdictionally defective. The Tribunal emphasized that such notice is invalid and cannot be protected by relevant sections of the Act. Due to improper service and invalid notice issuance, the Tribunal quashed the assessment proceedings, ruling in favor of the appellants. The lower authorities' orders were set aside, and both appeals were allowed. en-us Mon, 13 May 2019 00:00:00 +0530 Thu, 20 Jun 2019 15:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381836 The Tribunal invalidated the reopening of the assessment under Section 148 of the Income-tax Act, citing that the notice issued to a deceased person was jurisdictionally defective. The Tribunal emphasized that such notice is invalid and cannot be protected by relevant sections of the Act. Due to improper service and invalid notice issuance, the Tribunal quashed the assessment proceedings, ruling in favor of the appellants. The lower authorities' orders were set aside, and both appeals were allowed. Case-Laws Income Tax Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381836