https://www.taxtmi.com/caselaws?id=385588 Reassessment proceedings under the Income-tax Act were initiated by issuing a notice under s.148 in the name of a deceased assessee. The HC held the case did not fall within s.159(2)(a), and therefore proceedings commenced on a notice issued to a dead person could not be continued against the legal representatives. Section 292B could not cure this defect because a notice to a non-existent person is a jurisdictional nullity, not a mere mistake, defect, or omission conforming to the Act's intent. Participation by the legal representative did not validate the void initiation, and contrary authorities were distinguished as fact-specific. The reassessment proceedings were quashed and relief granted to the assessee's side. en-us Tue, 27 Aug 2019 00:00:00 +0530 Fri, 26 Dec 2025 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385588 Reassessment proceedings under the Income-tax Act were initiated by issuing a notice under s.148 in the name of a deceased assessee. The HC held the case did not fall within s.159(2)(a), and therefore proceedings commenced on a notice issued to a dead person could not be continued against the legal representatives. Section 292B could not cure this defect because a notice to a non-existent person is a jurisdictional nullity, not a mere mistake, defect, or omission conforming to the Act's intent. Participation by the legal representative did not validate the void initiation, and contrary authorities were distinguished as fact-specific. The reassessment proceedings were quashed and relief granted to the assessee's side. Case-Laws Income Tax Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385588