https://www.taxtmi.com/caselaws?id=774441 The ITAT Delhi held that reassessment proceedings initiated against a deceased person are invalid in law. The assessee died on 02.10.2015, but the AO issued notice under Section 148 on 31.03.2016 in the deceased's name. Since the notice could not be served on a dead person and the deceased could not file returns, the proceedings became non-est. Under Section 159(2), while proceedings can be taken against legal heirs, the AO must issue notice to them before the limitation period expires. The notice to a dead person constitutes a breach of natural justice and mandatory provisions. The assessee's appeal was allowed. en-us Fri, 20 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 11:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774441 The ITAT Delhi held that reassessment proceedings initiated against a deceased person are invalid in law. The assessee died on 02.10.2015, but the AO issued notice under Section 148 on 31.03.2016 in the deceased's name. Since the notice could not be served on a dead person and the deceased could not file returns, the proceedings became non-est. Under Section 159(2), while proceedings can be taken against legal heirs, the AO must issue notice to them before the limitation period expires. The notice to a dead person constitutes a breach of natural justice and mandatory provisions. The assessee's appeal was allowed. Case-Laws Income Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774441