https://www.taxtmi.com/caselaws?id=761867 ITAT Mumbai held that reopening proceedings against a deceased assessee are invalid. The tribunal ruled that issuing notice u/s 148 to a dead person is not merely a procedural defect but a condition precedent for valid reopening. Following Delhi HC precedent in Savita Kapila case, the court emphasized that notice must be issued to the correct person for acquiring jurisdiction. Section 292BB cannot cure this fundamental defect as it only addresses procedural irregularities where the assessee is alive and aware of proceedings, not cases where proceedings are initiated against deceased persons. Appeal decided in favor of assessee. en-us Tue, 24 Sep 2024 00:00:00 +0530 Mon, 18 Nov 2024 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761867 ITAT Mumbai held that reopening proceedings against a deceased assessee are invalid. The tribunal ruled that issuing notice u/s 148 to a dead person is not merely a procedural defect but a condition precedent for valid reopening. Following Delhi HC precedent in Savita Kapila case, the court emphasized that notice must be issued to the correct person for acquiring jurisdiction. Section 292BB cannot cure this fundamental defect as it only addresses procedural irregularities where the assessee is alive and aware of proceedings, not cases where proceedings are initiated against deceased persons. Appeal decided in favor of assessee. Case-Laws Income Tax Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761867