https://www.taxtmi.com/caselaws?id=778029 A reassessment notice issued under section 148 in the name of a deceased assessee is invalid where the legal heirs are not served and the legal representative is not brought on record before completion of proceedings. The statutory requirement to continue proceedings through the legal representative was not complied with, because the assessee had died before issuance of notice and no fresh notice was issued to the heirs. As a result, the consequential reassessment orders could not stand. en-us Wed, 03 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778029 A reassessment notice issued under section 148 in the name of a deceased assessee is invalid where the legal heirs are not served and the legal representative is not brought on record before completion of proceedings. The statutory requirement to continue proceedings through the legal representative was not complied with, because the assessee had died before issuance of notice and no fresh notice was issued to the heirs. As a result, the consequential reassessment orders could not stand. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778029