https://www.taxtmi.com/caselaws?id=393969 The tribunal held that issuing a notice under Section 148 of the Income-tax Act on a deceased person, despite being informed of the death, is legally untenable. It found that reopening the assessment solely based on information from the Investigation Wing without conducting a preliminary inquiry renders the reopening invalid. Additionally, the tribunal concluded that the Assessing Officer lacked the "reason to believe" that income had escaped assessment, as required by Section 147. Consequently, the tribunal quashed the notice and reassessment order, allowing the appeal of the assessee. en-us Wed, 18 Mar 2020 00:00:00 +0530 Wed, 25 Mar 2020 19:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393969 The tribunal held that issuing a notice under Section 148 of the Income-tax Act on a deceased person, despite being informed of the death, is legally untenable. It found that reopening the assessment solely based on information from the Investigation Wing without conducting a preliminary inquiry renders the reopening invalid. Additionally, the tribunal concluded that the Assessing Officer lacked the "reason to believe" that income had escaped assessment, as required by Section 147. Consequently, the tribunal quashed the notice and reassessment order, allowing the appeal of the assessee. Case-Laws Income Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393969