https://www.taxtmi.com/caselaws?id=398023 The Tribunal quashed the reassessment proceedings and the consequent reassessment order as the notice issued to the deceased assessee was deemed invalid, rendering the proceedings void for want of jurisdiction. The Tribunal relied on legal precedents to support its decision, emphasizing that a notice under Section 148 to a deceased person is legally null. Consequently, the addition of Rs. 26,26,772/- on account of long-term capital gains was not addressed, and the appeal of the assessee was allowed. en-us Wed, 26 Aug 2020 00:00:00 +0530 Fri, 04 Sep 2020 18:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398023 The Tribunal quashed the reassessment proceedings and the consequent reassessment order as the notice issued to the deceased assessee was deemed invalid, rendering the proceedings void for want of jurisdiction. The Tribunal relied on legal precedents to support its decision, emphasizing that a notice under Section 148 to a deceased person is legally null. Consequently, the addition of Rs. 26,26,772/- on account of long-term capital gains was not addressed, and the appeal of the assessee was allowed. Case-Laws Income Tax Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398023