https://www.taxtmi.com/caselaws?id=776250 The ITAT Delhi held that reopening assessment proceedings against a deceased assessee without issuing a valid notice under Section 148 to the legal heir is invalid. Although a notice under Section 159 was issued to the legal heir, no Section 148 notice was served, which is a mandatory prerequisite for reassessment. The tribunal relied on precedent establishing that jurisdiction to reopen assessments requires proper notice to a living person, i.e., the legal heir. Consequently, the reassessment proceedings and additions made were quashed for lack of jurisdiction. The assessee's appeal was allowed. en-us Thu, 17 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776250 The ITAT Delhi held that reopening assessment proceedings against a deceased assessee without issuing a valid notice under Section 148 to the legal heir is invalid. Although a notice under Section 159 was issued to the legal heir, no Section 148 notice was served, which is a mandatory prerequisite for reassessment. The tribunal relied on precedent establishing that jurisdiction to reopen assessments requires proper notice to a living person, i.e., the legal heir. Consequently, the reassessment proceedings and additions made were quashed for lack of jurisdiction. The assessee's appeal was allowed. Case-Laws Income Tax Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776250