https://www.taxtmi.com/caselaws?id=441406 HC held that reassessment proceedings initiated under s.148 against a deceased assessee, and subsequent notice issued to the legal heir post-01.04.2021, were invalid for non-compliance with the amended provisions of the Act. The impugned order was also passed in the name of the dead person and was therefore a nullity. HC ruled that ss.292B and 292BB could not cure this fundamental defect. Relying on SC and other HC rulings, HC quashed and set aside the reassessment proceedings and all consequential orders. en-us Mon, 10 Jul 2023 00:00:00 +0530 Fri, 21 Nov 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441406 HC held that reassessment proceedings initiated under s.148 against a deceased assessee, and subsequent notice issued to the legal heir post-01.04.2021, were invalid for non-compliance with the amended provisions of the Act. The impugned order was also passed in the name of the dead person and was therefore a nullity. HC ruled that ss.292B and 292BB could not cure this fundamental defect. Relying on SC and other HC rulings, HC quashed and set aside the reassessment proceedings and all consequential orders. Case-Laws Income Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441406