https://www.taxtmi.com/caselaws?id=775048 The ITAT Delhi held that reopening assessment proceedings under section 147 against a deceased person is invalid when notices are issued in the dead person's name rather than to legal heirs. The tribunal established that legal heirs have no statutory obligation to inform tax authorities of an assessee's death, citing Alamelu Veerappan v. ITO. For valid proceedings against a deceased person, the department must identify legal heirs and serve notices specifically to them in their capacity as legal representatives within prescribed time limits. Issuing notices to a dead person is not merely a procedural defect but renders the entire proceeding void ab initio. The tribunal emphasized that serving notice to the correct person is a condition precedent for validity, not just a procedural requirement. Consequently, the section 148 notice issued in the deceased's name vitiated the entire proceeding, which was quashed and the appeals were allowed. en-us Wed, 16 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775048 The ITAT Delhi held that reopening assessment proceedings under section 147 against a deceased person is invalid when notices are issued in the dead person's name rather than to legal heirs. The tribunal established that legal heirs have no statutory obligation to inform tax authorities of an assessee's death, citing Alamelu Veerappan v. ITO. For valid proceedings against a deceased person, the department must identify legal heirs and serve notices specifically to them in their capacity as legal representatives within prescribed time limits. Issuing notices to a dead person is not merely a procedural defect but renders the entire proceeding void ab initio. The tribunal emphasized that serving notice to the correct person is a condition precedent for validity, not just a procedural requirement. Consequently, the section 148 notice issued in the deceased's name vitiated the entire proceeding, which was quashed and the appeals were allowed. Case-Laws Income Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775048