https://www.taxtmi.com/caselaws?id=763852 The Kerala HC held that reassessment notices issued under sections 148A(b) and 148 in the name of a deceased person are invalid and nullity in law, not merely irregular. The court ruled that such notices cannot be cured even if legal representatives appeared before the assessing authority, as parties' consent cannot confer jurisdiction for illegal proceedings. The reassessment proceedings were deemed non-est and the case was decided in favor of the assessee's legal representatives. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 30 Dec 2024 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763852 The Kerala HC held that reassessment notices issued under sections 148A(b) and 148 in the name of a deceased person are invalid and nullity in law, not merely irregular. The court ruled that such notices cannot be cured even if legal representatives appeared before the assessing authority, as parties' consent cannot confer jurisdiction for illegal proceedings. The reassessment proceedings were deemed non-est and the case was decided in favor of the assessee's legal representatives. Case-Laws Income Tax Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763852