https://www.taxtmi.com/caselaws?id=776248 The ITAT Ahmedabad held that reopening an assessment under section 148 in the name of a deceased assessee is invalid if no fresh notice is issued to the legal heir. Informing the AO of the assessee's death and requesting to drop proceedings does not amount to participation under section 292B. Consequently, the reassessment notice issued to the deceased was held to be invalid. The appeal of the legal heir was allowed. en-us Mon, 30 Jun 2025 00:00:00 +0530 Tue, 05 Aug 2025 16:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776248 The ITAT Ahmedabad held that reopening an assessment under section 148 in the name of a deceased assessee is invalid if no fresh notice is issued to the legal heir. Informing the AO of the assessee's death and requesting to drop proceedings does not amount to participation under section 292B. Consequently, the reassessment notice issued to the deceased was held to be invalid. The appeal of the legal heir was allowed. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776248