https://www.taxtmi.com/highlights?id=95285 Reassessment was initiated by issuing a notice under section 148 in the name of a deceased assessee and, despite being informed of the death, the tax authorities continued the reassessment without substituting or issuing notice to the legal representatives as required by law. Since reassessment proceedings cannot validly proceed against a dead person, both the reopening notice and the consequential reassessment order were set aside. The authorities were permitted to reinitiate reassessment in accordance with law by issuing a fresh section 148 notice after complying with statutory formalities to the legal representatives, who were directed to disclose details of other legal representatives upon requisition. - HC en-us Mon, 22 Dec 2025 07:49:17 +0530 Mon, 22 Dec 2025 07:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95285 Reassessment was initiated by issuing a notice under section 148 in the name of a deceased assessee and, despite being informed of the death, the tax authorities continued the reassessment without substituting or issuing notice to the legal representatives as required by law. Since reassessment proceedings cannot validly proceed against a dead person, both the reopening notice and the consequential reassessment order were set aside. The authorities were permitted to reinitiate reassessment in accordance with law by issuing a fresh section 148 notice after complying with statutory formalities to the legal representatives, who were directed to disclose details of other legal representatives upon requisition. - HC Highlights Income Tax Mon, 22 Dec 2025 07:49:17 +0530 https://www.taxtmi.com/highlights?id=95285