https://www.taxtmi.com/caselaws?id=462815 The ITAT Delhi held that a reassessment notice under section 148 issued to a deceased person is invalid. The notice was issued on 29-03-2019 while the assessee had died on 11-11-2018 as per the death certificate. The legal representative did not waive the notice requirement under section 148 nor submit to the AO's jurisdiction. Additionally, the legal representative filed an affidavit stating they were not the legal representative of the deceased. Since the jurisdictional notice was served on a dead person, it was deemed invalid. The assessee's appeal was allowed. en-us Wed, 18 Sep 2024 00:00:00 +0530 Fri, 20 Feb 2026 17:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462815 The ITAT Delhi held that a reassessment notice under section 148 issued to a deceased person is invalid. The notice was issued on 29-03-2019 while the assessee had died on 11-11-2018 as per the death certificate. The legal representative did not waive the notice requirement under section 148 nor submit to the AO's jurisdiction. Additionally, the legal representative filed an affidavit stating they were not the legal representative of the deceased. Since the jurisdictional notice was served on a dead person, it was deemed invalid. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462815