https://www.taxtmi.com/caselaws?id=417745 The Tribunal found the reassessment proceedings to be null and void as the notice under Section 148 was issued to a deceased person and not served on the legal heirs. Consequently, the assessment order was set aside, and the appeal was allowed in favor of the assessee. Other grounds raised by the assessee, including the validity of the LTCG addition and the valuation reports, were not addressed due to the invalidity of the reassessment proceedings. en-us Fri, 28 Jan 2022 00:00:00 +0530 Thu, 05 May 2022 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417745 The Tribunal found the reassessment proceedings to be null and void as the notice under Section 148 was issued to a deceased person and not served on the legal heirs. Consequently, the assessment order was set aside, and the appeal was allowed in favor of the assessee. Other grounds raised by the assessee, including the validity of the LTCG addition and the valuation reports, were not addressed due to the invalidity of the reassessment proceedings. Case-Laws Income Tax Fri, 28 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417745