https://www.taxtmi.com/caselaws?id=781454 ITAT DELHI - AT held the reassessment invalid because the notice under s.148 was issued in the name and PAN of a deceased taxpayer. Relying on precedent from the HC, the tribunal found no legal obligation for a legal representative to notify the tax department of the death and concluded notices must be addressed to a living, correct person to confer jurisdiction. Consequently the CIT(A)'s decision sustaining the assessment was set aside and the assessee's appeal was allowed. en-us Wed, 12 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781454 ITAT DELHI - AT held the reassessment invalid because the notice under s.148 was issued in the name and PAN of a deceased taxpayer. Relying on precedent from the HC, the tribunal found no legal obligation for a legal representative to notify the tax department of the death and concluded notices must be addressed to a living, correct person to confer jurisdiction. Consequently the CIT(A)'s decision sustaining the assessment was set aside and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781454