https://www.taxtmi.com/caselaws?id=766321 Reassessment notices issued under section 148 in the name of a deceased assessee are jurisdictionally invalid because the notice is the foundation for reopening and must be addressed to the correct person. Proceedings founded on such a notice, including consequential assessment orders, cannot be sustained without proper impleadment of the legal representative under the Income-tax Act, 1961. The impugned notices and orders were quashed, while the Department was left free to proceed in accordance with law against the legal representative. en-us Wed, 15 Jan 2025 00:00:00 +0530 Sat, 22 Feb 2025 08:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766321 Reassessment notices issued under section 148 in the name of a deceased assessee are jurisdictionally invalid because the notice is the foundation for reopening and must be addressed to the correct person. Proceedings founded on such a notice, including consequential assessment orders, cannot be sustained without proper impleadment of the legal representative under the Income-tax Act, 1961. The impugned notices and orders were quashed, while the Department was left free to proceed in accordance with law against the legal representative. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766321