https://www.taxtmi.com/caselaws?id=771946 ITAT held that reassessment proceedings u/s 147 against a deceased person are invalid. The notice u/s 148 was issued to the deceased assessee two months after death, making it legally defective. Following precedent in Savita Kapila case, the tribunal ruled that legal representatives have no statutory obligation to inform the Income Tax Department of the assessee's death. Since CIT(Appeals) failed to initiate proceedings against legal representatives u/s 159, the entire reassessment was deemed null and void and set aside. en-us Wed, 28 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771946 ITAT held that reassessment proceedings u/s 147 against a deceased person are invalid. The notice u/s 148 was issued to the deceased assessee two months after death, making it legally defective. Following precedent in Savita Kapila case, the tribunal ruled that legal representatives have no statutory obligation to inform the Income Tax Department of the assessee's death. Since CIT(Appeals) failed to initiate proceedings against legal representatives u/s 159, the entire reassessment was deemed null and void and set aside. Case-Laws Income Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771946