https://www.taxtmi.com/caselaws?id=764754 Gujarat HC held that a reassessment notice issued against a deceased assessee was without jurisdiction and unsustainable. The court found that despite the respondent-Assessing Officer's justification for issuing the notice to the email address on record, the notice was invalid as it was addressed to the dead assessee rather than the legal heirs. The petition was allowed in favor of the assessee, with the court ruling that such notices against deceased persons cannot be sustained in law. en-us Mon, 23 Dec 2024 00:00:00 +0530 Fri, 17 Jan 2025 08:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764754 Gujarat HC held that a reassessment notice issued against a deceased assessee was without jurisdiction and unsustainable. The court found that despite the respondent-Assessing Officer's justification for issuing the notice to the email address on record, the notice was invalid as it was addressed to the dead assessee rather than the legal heirs. The petition was allowed in favor of the assessee, with the court ruling that such notices against deceased persons cannot be sustained in law. Case-Laws Income Tax Mon, 23 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764754