https://www.taxtmi.com/caselaws?id=405564 A jurisdictional notice under Income-tax Act s.153C was issued to a deceased assessee. Applying the principle that proceedings initiated against a non-existent person are void, the HC held that a notice to a dead person is unenforceable and cannot be cured by Revenue's plea of lack of prior knowledge, particularly when the Department could still have issued a fresh notice to the legal heir within the prescribed limitation after learning of the death. Relying on SC authority that jurisdiction assumed against a non-existent entity is without jurisdiction, the HC quashed the impugned s.153C notice and held all consequential proceedings to be untenable in law. en-us Mon, 08 Mar 2021 00:00:00 +0530 Fri, 26 Dec 2025 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405564 A jurisdictional notice under Income-tax Act s.153C was issued to a deceased assessee. Applying the principle that proceedings initiated against a non-existent person are void, the HC held that a notice to a dead person is unenforceable and cannot be cured by Revenue's plea of lack of prior knowledge, particularly when the Department could still have issued a fresh notice to the legal heir within the prescribed limitation after learning of the death. Relying on SC authority that jurisdiction assumed against a non-existent entity is without jurisdiction, the HC quashed the impugned s.153C notice and held all consequential proceedings to be untenable in law. Case-Laws Income Tax Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405564