https://www.taxtmi.com/caselaws?id=790332 A reassessment notice issued under section 148 in the name of a deceased assessee is void ab initio when it is served after death, because proceedings then commence against a non-existent person and lack valid jurisdictional initiation. Section 159 applies only where proceedings were already initiated or pending during the assessee's lifetime and can continue against legal representatives; it does not save a notice first issued after death. Section 292B cannot cure this foundational defect, and section 292BB cannot validate proceedings that never validly commenced. The notice and consequential reassessment were held invalid and quashed, and the Revenue's challenge failed. en-us Tue, 21 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790332 A reassessment notice issued under section 148 in the name of a deceased assessee is void ab initio when it is served after death, because proceedings then commence against a non-existent person and lack valid jurisdictional initiation. Section 159 applies only where proceedings were already initiated or pending during the assessee's lifetime and can continue against legal representatives; it does not save a notice first issued after death. Section 292B cannot cure this foundational defect, and section 292BB cannot validate proceedings that never validly commenced. The notice and consequential reassessment were held invalid and quashed, and the Revenue's challenge failed. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790332