https://www.taxtmi.com/caselaws?id=773439 Reassessment proceedings initiated in the name of a deceased assessee were held without jurisdiction because the revenue had been informed of the death before the order under section 148A(d) was passed. Despite that intimation, the notices under section 148A(a), section 148A(b), the section 148A(d) order, and the section 148 notice were all issued in the deceased person's name. Since proceedings cannot be sustained against a dead person once death is undisputed, the notices and order were quashed and set aside. en-us Tue, 01 Apr 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773439 Reassessment proceedings initiated in the name of a deceased assessee were held without jurisdiction because the revenue had been informed of the death before the order under section 148A(d) was passed. Despite that intimation, the notices under section 148A(a), section 148A(b), the section 148A(d) order, and the section 148 notice were all issued in the deceased person's name. Since proceedings cannot be sustained against a dead person once death is undisputed, the notices and order were quashed and set aside. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773439