https://www.taxtmi.com/caselaws?id=764448 The Delhi HC quashed a notice under Section 148A(b) of the Income Tax Act issued to a deceased assessee. The court held that issuing a reopening notice to a dead person is invalid and not merely a procedural defect but a condition precedent for valid jurisdiction. Section 159 was inapplicable as proceedings were initiated after death, not during the assessee's lifetime. The revenue authority failed to issue proper notice to legal heirs despite being informed of the death, making the reassessment proceedings legally unsustainable. en-us Wed, 08 Jan 2025 00:00:00 +0530 Wed, 25 Feb 2026 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764448 The Delhi HC quashed a notice under Section 148A(b) of the Income Tax Act issued to a deceased assessee. The court held that issuing a reopening notice to a dead person is invalid and not merely a procedural defect but a condition precedent for valid jurisdiction. Section 159 was inapplicable as proceedings were initiated after death, not during the assessee's lifetime. The revenue authority failed to issue proper notice to legal heirs despite being informed of the death, making the reassessment proceedings legally unsustainable. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764448