https://www.taxtmi.com/caselaws?id=787877 Notice under section 148 and reassessment/assessment framed under sections 147/144/144B issued in the name of a deceased assessee are invalid because a 'person' for notice purposes must be living; notices and assessments addressed to a non existent person cannot be enforced, a post death return purportedly verified by the deceased does not validate service, and procedural provisions cannot cure the foundational jurisdictional defect. The Tribunal concluded such notices and consequent assessments are jurisdictionally defective and void ab initio, and allowed the appeal in favour of the assessee. en-us Tue, 10 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787877 Notice under section 148 and reassessment/assessment framed under sections 147/144/144B issued in the name of a deceased assessee are invalid because a 'person' for notice purposes must be living; notices and assessments addressed to a non existent person cannot be enforced, a post death return purportedly verified by the deceased does not validate service, and procedural provisions cannot cure the foundational jurisdictional defect. The Tribunal concluded such notices and consequent assessments are jurisdictionally defective and void ab initio, and allowed the appeal in favour of the assessee. Case-Laws Income Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787877