https://www.taxtmi.com/caselaws?id=778029 ITAT Kolkata allowed the appeal, holding the reopening invalid because notice under section 148 was not served on the legal heir of the deceased assessee. The AO knew of the assessee's death when passing the assessment yet did not designate or record any lawful representative, nor explain how a particular person was treated as legal heir. Service on the legal heir is a prerequisite before proceedings can represent the deceased; absence of such service vitiated the reassessment. 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 ITAT Kolkata allowed the appeal, holding the reopening invalid because notice under section 148 was not served on the legal heir of the deceased assessee. The AO knew of the assessee's death when passing the assessment yet did not designate or record any lawful representative, nor explain how a particular person was treated as legal heir. Service on the legal heir is a prerequisite before proceedings can represent the deceased; absence of such service vitiated the reassessment. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778029