https://www.taxtmi.com/caselaws?id=446305 Reopening of assessment against a deceased assessee cannot proceed where notice is issued in the deceased's name: such notice is unenforceable and all consequential proceedings in that name are not sustainable. The court applied prior authority to conclude legal representatives are under no statutory obligation to inform the revenue of the assessee's death, and therefore cannot be compelled to validate or receive notices on behalf of the deceased. The operative effect is that reopening notices addressed solely to a dead person are null and void and cannot form the basis for valid tax proceedings. en-us Thu, 23 Nov 2023 00:00:00 +0530 Wed, 11 Feb 2026 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446305 Reopening of assessment against a deceased assessee cannot proceed where notice is issued in the deceased's name: such notice is unenforceable and all consequential proceedings in that name are not sustainable. The court applied prior authority to conclude legal representatives are under no statutory obligation to inform the revenue of the assessee's death, and therefore cannot be compelled to validate or receive notices on behalf of the deceased. The operative effect is that reopening notices addressed solely to a dead person are null and void and cannot form the basis for valid tax proceedings. Case-Laws Income Tax Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446305