https://www.taxtmi.com/caselaws?id=464480 Reassessment proceedings initiated under sections 147, 148 and 144 were held invalid because the section 148 notice was issued in the name of a person who had already died. Proceedings begun against a deceased person are without jurisdiction, and the defect goes to the root of the reassessment. As the fact of death was already on record before the appellate authority, the reassessment could not be sustained and was set aside. en-us Fri, 10 May 2024 00:00:00 +0530 Fri, 31 Oct 2025 19:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464480 Reassessment proceedings initiated under sections 147, 148 and 144 were held invalid because the section 148 notice was issued in the name of a person who had already died. Proceedings begun against a deceased person are without jurisdiction, and the defect goes to the root of the reassessment. As the fact of death was already on record before the appellate authority, the reassessment could not be sustained and was set aside. Case-Laws Income Tax Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464480