https://www.taxtmi.com/caselaws?id=766973 Reassessment notices and consequential orders issued in the name of a deceased assessee were invalid where the Department had already been informed of the death with supporting documents before taking action. The court noted that the notice under section 148A(d), reassessment order, assessment order, and demand notice were all addressed to a dead person, and this defect was fatal. A plea based on section 159 of the Income-tax Act, 1961 was rejected because no notice had been issued to the legal representatives, and proceedings could not bind them on the basis of notices issued to the deceased. The impugned notices and orders were quashed and set aside. en-us Tue, 04 Mar 2025 00:00:00 +0530 Sat, 27 Dec 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766973 Reassessment notices and consequential orders issued in the name of a deceased assessee were invalid where the Department had already been informed of the death with supporting documents before taking action. The court noted that the notice under section 148A(d), reassessment order, assessment order, and demand notice were all addressed to a dead person, and this defect was fatal. A plea based on section 159 of the Income-tax Act, 1961 was rejected because no notice had been issued to the legal representatives, and proceedings could not bind them on the basis of notices issued to the deceased. The impugned notices and orders were quashed and set aside. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766973