https://www.taxtmi.com/caselaws?id=797784 Reassessment proceedings cannot be validly initiated through a Section 148 notice issued in the name of a person who had died before its issuance. Section 159 permits continuation against a legal representative only where proceedings began during the deceased person's lifetime; where fresh proceedings are permissible after death, the jurisdictional notice must be issued to the legal representative. Revenue's lack of knowledge of the death, or a later assessment in the legal heir's name, does not cure the defect. Where the legal heir promptly objects and does not submit to jurisdiction, reassessment founded on the notice to the deceased is legally unsustainable. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797784 Reassessment proceedings cannot be validly initiated through a Section 148 notice issued in the name of a person who had died before its issuance. Section 159 permits continuation against a legal representative only where proceedings began during the deceased person's lifetime; where fresh proceedings are permissible after death, the jurisdictional notice must be issued to the legal representative. Revenue's lack of knowledge of the death, or a later assessment in the legal heir's name, does not cure the defect. Where the legal heir promptly objects and does not submit to jurisdiction, reassessment founded on the notice to the deceased is legally unsustainable. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797784