https://www.taxtmi.com/caselaws?id=429600 HC upheld the reopening of assessment under s.147, holding that the initial notice under the erstwhile s.148 was validly issued when the assessee was alive. As the reassessment proceedings are a continuation of that notice, they can lawfully be pursued against the legal representative to recover tax from the deceased's estate. The AO was entitled to amend the addressee details in the subsequent order under s.148A(d) and notice under s.148. Reliance on the earlier HC ruling where notice was issued to a dead person was held misplaced. en-us Tue, 27 Sep 2022 00:00:00 +0530 Thu, 27 Nov 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429600 HC upheld the reopening of assessment under s.147, holding that the initial notice under the erstwhile s.148 was validly issued when the assessee was alive. As the reassessment proceedings are a continuation of that notice, they can lawfully be pursued against the legal representative to recover tax from the deceased's estate. The AO was entitled to amend the addressee details in the subsequent order under s.148A(d) and notice under s.148. Reliance on the earlier HC ruling where notice was issued to a dead person was held misplaced. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429600