https://www.taxtmi.com/highlights?id=84761 Impugned notice u/s 148A(b) of the Income Tax Act quashed. HC held that issuing notice u/s 148 to a deceased assessee instead of legal heir u/s 159(2)(b) is invalid and a condition precedent for reopening assessment. Section 159 applies when proceedings initiated during assessee's lifetime, not when assessee died before notice. Relying on Sumit Balkrishna Gupta and Dharamraj, HC ruled Section 292B also inapplicable in such cases. Writ petition allowed. en-us Fri, 10 Jan 2025 08:57:35 +0530 Fri, 10 Jan 2025 08:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84761 Impugned notice u/s 148A(b) of the Income Tax Act quashed. HC held that issuing notice u/s 148 to a deceased assessee instead of legal heir u/s 159(2)(b) is invalid and a condition precedent for reopening assessment. Section 159 applies when proceedings initiated during assessee's lifetime, not when assessee died before notice. Relying on Sumit Balkrishna Gupta and Dharamraj, HC ruled Section 292B also inapplicable in such cases. Writ petition allowed. Highlights Income Tax Fri, 10 Jan 2025 08:57:35 +0530 https://www.taxtmi.com/highlights?id=84761