https://www.taxtmi.com/caselaws?id=783751 Reassessment against a deceased assessee was challenged on the ground that notice under s. 148 and the ensuing proceedings were initiated and continued in the name of a dead person. The HC held that while the Department was not at fault in initially issuing notice without knowledge of death, it acted contrary to law by continuing reassessment without substituting and proceeding against the legal representatives after being informed of the death; such proceedings are invalid. Consequently, the impugned reassessment order and the s. 148 notice were set aside, with liberty to reinitiate reassessment by issuing a fresh s. 148 notice to the legal representatives after complying with statutory formalities. en-us Wed, 17 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783751 Reassessment against a deceased assessee was challenged on the ground that notice under s. 148 and the ensuing proceedings were initiated and continued in the name of a dead person. The HC held that while the Department was not at fault in initially issuing notice without knowledge of death, it acted contrary to law by continuing reassessment without substituting and proceeding against the legal representatives after being informed of the death; such proceedings are invalid. Consequently, the impugned reassessment order and the s. 148 notice were set aside, with liberty to reinitiate reassessment by issuing a fresh s. 148 notice to the legal representatives after complying with statutory formalities. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783751