https://www.taxtmi.com/caselaws?id=769846 The ITAT Hyderabad ruled in favor of the assessee regarding a reassessment notice issued after the assessee's death. The tribunal held that a notice under Section 148 issued to a deceased person is unenforceable and invalid in law. Following precedents from Bombay HC and Delhi HC, the tribunal determined that legal heirs have no statutory obligation to inform the department of the assessee's death, and such notices are not protected by Sections 292B or 292BB. The requirement to issue notice to the correct person is a condition precedent for validity, not merely procedural. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769846 The ITAT Hyderabad ruled in favor of the assessee regarding a reassessment notice issued after the assessee's death. The tribunal held that a notice under Section 148 issued to a deceased person is unenforceable and invalid in law. Following precedents from Bombay HC and Delhi HC, the tribunal determined that legal heirs have no statutory obligation to inform the department of the assessee's death, and such notices are not protected by Sections 292B or 292BB. The requirement to issue notice to the correct person is a condition precedent for validity, not merely procedural. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769846