https://www.taxtmi.com/caselaws?id=759285 Delhi HC set aside reassessment proceedings initiated against a deceased assessee. Despite being informed of the assessee's death, the revenue department issued notices under Sections 148A(b) and 148 in the deceased person's name. The court held that issuing notices to a dead person constitutes a fundamental jurisdictional error and is not merely a procedural defect but a condition precedent for validity. The department failed to bring legal heirs on record even when issuing the final notice. The petitioner's participation in proceedings after informing about the death did not constitute waiver of jurisdictional objection. Reassessment proceedings were declared invalid and set aside in favor of the assessee. en-us Thu, 26 Sep 2024 00:00:00 +0530 Mon, 03 Mar 2025 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759285 Delhi HC set aside reassessment proceedings initiated against a deceased assessee. Despite being informed of the assessee's death, the revenue department issued notices under Sections 148A(b) and 148 in the deceased person's name. The court held that issuing notices to a dead person constitutes a fundamental jurisdictional error and is not merely a procedural defect but a condition precedent for validity. The department failed to bring legal heirs on record even when issuing the final notice. The petitioner's participation in proceedings after informing about the death did not constitute waiver of jurisdictional objection. Reassessment proceedings were declared invalid and set aside in favor of the assessee. Case-Laws Income Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759285