https://www.taxtmi.com/highlights?id=51945 The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing notice to a correct person and not to a dead person is not a merely a procedural requirement but is a condition precedent. - HC en-us Sat, 22 Feb 2020 18:14:46 +0530 Sat, 22 Feb 2020 18:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51945 The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing notice to a correct person and not to a dead person is not a merely a procedural requirement but is a condition precedent. - HC Highlights Income Tax Sat, 22 Feb 2020 18:14:46 +0530 https://www.taxtmi.com/highlights?id=51945