https://www.taxtmi.com/caselaws?id=419728 The Appellate Tribunal ITAT Ahmedabad ruled on the validity of a notice for re-opening an Assessment Year under Section 148 of the Income Tax Act issued in the name of a deceased person. The Tribunal held that such notices are not permissible and cannot be pursued against legal representatives. It emphasized that the duty to inform the tax department about the deceased assessee lies with the department, not the legal representative. Consequently, the Tribunal deemed the notice invalid, declared the proceedings void ab initio, and quashed the notice under Section 148, allowing the appeal by the assessee. en-us Thu, 10 Mar 2022 00:00:00 +0530 Thu, 17 Mar 2022 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419728 The Appellate Tribunal ITAT Ahmedabad ruled on the validity of a notice for re-opening an Assessment Year under Section 148 of the Income Tax Act issued in the name of a deceased person. The Tribunal held that such notices are not permissible and cannot be pursued against legal representatives. It emphasized that the duty to inform the tax department about the deceased assessee lies with the department, not the legal representative. Consequently, the Tribunal deemed the notice invalid, declared the proceedings void ab initio, and quashed the notice under Section 148, allowing the appeal by the assessee. Case-Laws Income Tax Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419728