https://www.taxtmi.com/caselaws?id=760607 The Gujarat HC held that a notice under section 148 issued to a deceased assessee is defective and cannot be continued against legal representatives. Following precedent in Bhupendra Bhikhalal, the court distinguished between cases where proceedings were initiated before death (continuable under section 159(2)(a)) versus after death. Since reassessment proceedings hadn't commenced before the assessee's death, the notice was invalid. The court rejected revenue's argument that this was merely a technical defect curable under section 292B, noting the legal representative consistently objected without participating in proceedings. The assessee's appeal was allowed. en-us Mon, 14 Oct 2024 00:00:00 +0530 Wed, 23 Oct 2024 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760607 The Gujarat HC held that a notice under section 148 issued to a deceased assessee is defective and cannot be continued against legal representatives. Following precedent in Bhupendra Bhikhalal, the court distinguished between cases where proceedings were initiated before death (continuable under section 159(2)(a)) versus after death. Since reassessment proceedings hadn't commenced before the assessee's death, the notice was invalid. The court rejected revenue's argument that this was merely a technical defect curable under section 292B, noting the legal representative consistently objected without participating in proceedings. The assessee's appeal was allowed. Case-Laws Income Tax Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760607