https://www.taxtmi.com/caselaws?id=397970 The Tribunal quashed the reassessment proceedings due to the notice under Section 148 being issued to a deceased person, rendering the proceedings void for want of jurisdiction. Citing legal precedents, the Tribunal held that such a notice is a nullity and cannot confer jurisdiction for reassessment. Consequently, all other grounds raised by the assessee were dismissed as academic and infructuous. en-us Thu, 27 Aug 2020 00:00:00 +0530 Thu, 03 Sep 2020 09:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397970 The Tribunal quashed the reassessment proceedings due to the notice under Section 148 being issued to a deceased person, rendering the proceedings void for want of jurisdiction. Citing legal precedents, the Tribunal held that such a notice is a nullity and cannot confer jurisdiction for reassessment. Consequently, all other grounds raised by the assessee were dismissed as academic and infructuous. Case-Laws Income Tax Thu, 27 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397970