https://www.taxtmi.com/caselaws?id=438556 Reassessment proceedings were initiated by issuing notice to a deceased assessee. Applying the settled principle that a notice to a dead person is void ab initio unless the legal representative submits to jurisdiction or participates in the proceedings, the HC found no conduct evidencing waiver or participation; rather, the legal representative promptly informed the AO of the death. The impugned reopening notice was therefore without jurisdiction and unsustainable, and it was quashed; relief was granted to the petitioner and against the revenue. en-us Mon, 27 Mar 2023 00:00:00 +0530 Fri, 26 Dec 2025 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438556 Reassessment proceedings were initiated by issuing notice to a deceased assessee. Applying the settled principle that a notice to a dead person is void ab initio unless the legal representative submits to jurisdiction or participates in the proceedings, the HC found no conduct evidencing waiver or participation; rather, the legal representative promptly informed the AO of the death. The impugned reopening notice was therefore without jurisdiction and unsustainable, and it was quashed; relief was granted to the petitioner and against the revenue. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438556