https://www.taxtmi.com/caselaws?id=771694 A reassessment notice under section 148 is jurisdictional, and proceedings cannot validly be initiated in the name of a deceased assessee when the legal representative has already been recorded. Once the department has accepted the legal heir as the representative, the Assessing Officer must proceed against that person in that capacity. Issuing the notice and passing the assessment order in the deceased's name was a fundamental defect that vitiated the reassessment. The reassessment action was therefore set aside, while fresh action was left open if otherwise permissible in law. en-us Thu, 22 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771694 A reassessment notice under section 148 is jurisdictional, and proceedings cannot validly be initiated in the name of a deceased assessee when the legal representative has already been recorded. Once the department has accepted the legal heir as the representative, the Assessing Officer must proceed against that person in that capacity. Issuing the notice and passing the assessment order in the deceased's name was a fundamental defect that vitiated the reassessment. The reassessment action was therefore set aside, while fresh action was left open if otherwise permissible in law. Case-Laws Income Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771694