https://www.taxtmi.com/highlights?id=50898 Reopening of assessment u/s 147 against deceased assessee - the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. Further, no notice u/s 148 has been issued in the name of the legal heirs and therefore, the provisions of section 159 cannot be invoked in the instant case. en-us Thu, 26 Dec 2019 06:55:40 +0530 Thu, 26 Dec 2019 06:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50898 Reopening of assessment u/s 147 against deceased assessee - the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. Further, no notice u/s 148 has been issued in the name of the legal heirs and therefore, the provisions of section 159 cannot be invoked in the instant case. Highlights Income Tax Thu, 26 Dec 2019 06:55:40 +0530 https://www.taxtmi.com/highlights?id=50898