https://www.taxtmi.com/caselaws?id=770531 ITAT Mumbai dismissed Revenue's appeal challenging validity of reopening assessment under section 147 against deceased assessee. The assessee died on 10.07.2017, and notice under section 148 was subsequently issued in the deceased's name. ITAT held that notice issued against deceased assessee is invalid, as no valid assessment or reassessment can be made in the name of deceased person. Return was filed by legal heir after death, but this did not validate the improper notice procedure. en-us Tue, 07 Jan 2025 00:00:00 +0530 Tue, 13 May 2025 09:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770531 ITAT Mumbai dismissed Revenue's appeal challenging validity of reopening assessment under section 147 against deceased assessee. The assessee died on 10.07.2017, and notice under section 148 was subsequently issued in the deceased's name. ITAT held that notice issued against deceased assessee is invalid, as no valid assessment or reassessment can be made in the name of deceased person. Return was filed by legal heir after death, but this did not validate the improper notice procedure. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770531