https://www.taxtmi.com/caselaws?id=784107 Reassessment proceedings initiated and concluded under s.148 in the name of a deceased assessee were held void ab initio. Relying on binding Delhi HC precedents, the Tribunal held that there is no statutory duty on legal heirs to inform the Revenue of the assessee's death, and a valid reopening must be commenced by issuing notice to the legal representative; continuation in the deceased's name vitiates jurisdiction. Consequently, the reassessment and all consequential proceedings were quashed, and the appeal was allowed in favour of the assessee's legal heir. en-us Fri, 19 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784107 Reassessment proceedings initiated and concluded under s.148 in the name of a deceased assessee were held void ab initio. Relying on binding Delhi HC precedents, the Tribunal held that there is no statutory duty on legal heirs to inform the Revenue of the assessee's death, and a valid reopening must be commenced by issuing notice to the legal representative; continuation in the deceased's name vitiates jurisdiction. Consequently, the reassessment and all consequential proceedings were quashed, and the appeal was allowed in favour of the assessee's legal heir. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784107