https://www.taxtmi.com/caselaws?id=466954 Reopening notices under section 148 issued in the name of a deceased assessee are void for want of jurisdiction, and where the department knew of the death but did not issue a fresh notice to the legal heir as required by law, all consequential proceedings including assessment are vitiated. Participation by the legal heir in proceedings does not cure the jurisdictional defect. The impugned assessment and orders founded on the invalid notices are quashed and the appeal allowed. en-us Wed, 02 Jul 2025 00:00:00 +0530 Fri, 27 Feb 2026 08:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466954 Reopening notices under section 148 issued in the name of a deceased assessee are void for want of jurisdiction, and where the department knew of the death but did not issue a fresh notice to the legal heir as required by law, all consequential proceedings including assessment are vitiated. Participation by the legal heir in proceedings does not cure the jurisdictional defect. The impugned assessment and orders founded on the invalid notices are quashed and the appeal allowed. Case-Laws Income Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466954