https://www.taxtmi.com/caselaws?id=438556 A notice issued under section 148 to a deceased assessee is a jurisdictional defect and is void ab initio, so the reassessment proceedings cannot be sustained. Section 292B does not cure such a defect where the death was known to the department and the legal heir had informed the authority, because validation would require participation by the legal representative or submission to jurisdiction, which was not shown. The reopening notice was therefore invalid and the proposed reassessment could not proceed. 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 A notice issued under section 148 to a deceased assessee is a jurisdictional defect and is void ab initio, so the reassessment proceedings cannot be sustained. Section 292B does not cure such a defect where the death was known to the department and the legal heir had informed the authority, because validation would require participation by the legal representative or submission to jurisdiction, which was not shown. The reopening notice was therefore invalid and the proposed reassessment could not proceed. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438556