https://www.taxtmi.com/caselaws?id=421519 The court held that a notice issued under Section 148 of the Income Tax Act to a deceased person is invalid unless the legal representative submits to the jurisdiction of the Assessing Officer. In this case, as the legal representative did not waive the notice requirement or submit to jurisdiction, the notice was deemed invalid. The court emphasized that proceedings based on such invalid notices cannot be continued, quashing the notices and terminating the proceedings. The judgment clarified that notices to deceased persons without proper service to legal representatives do not confer jurisdiction on the Assessing Officer. en-us Mon, 14 Feb 2022 00:00:00 +0530 Thu, 23 Jun 2022 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421519 The court held that a notice issued under Section 148 of the Income Tax Act to a deceased person is invalid unless the legal representative submits to the jurisdiction of the Assessing Officer. In this case, as the legal representative did not waive the notice requirement or submit to jurisdiction, the notice was deemed invalid. The court emphasized that proceedings based on such invalid notices cannot be continued, quashing the notices and terminating the proceedings. The judgment clarified that notices to deceased persons without proper service to legal representatives do not confer jurisdiction on the Assessing Officer. Case-Laws Income Tax Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421519