https://www.taxtmi.com/highlights?id=98106 Notice issued to a deceased person is void ab initio, and all consequential reassessment proceedings fail for want of jurisdiction. The Court applied the principle that proceedings initiated after the assessee's death cannot be validated by the machinery for legal representatives; that mechanism operates only where proceedings were already commenced during the assessee's lifetime. Because the reassessment-related proceedings were admittedly initiated after death, the defect went to the root of the matter and the entire action was set aside. en-us Thu, 26 Mar 2026 09:05:24 +0530 Thu, 26 Mar 2026 09:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98106 Notice issued to a deceased person is void ab initio, and all consequential reassessment proceedings fail for want of jurisdiction. The Court applied the principle that proceedings initiated after the assessee's death cannot be validated by the machinery for legal representatives; that mechanism operates only where proceedings were already commenced during the assessee's lifetime. Because the reassessment-related proceedings were admittedly initiated after death, the defect went to the root of the matter and the entire action was set aside. Highlights Income Tax Thu, 26 Mar 2026 09:05:24 +0530 https://www.taxtmi.com/highlights?id=98106