https://www.taxtmi.com/caselaws?id=798241 A reassessment notice under Section 148 must be validly issued as a jurisdictional precondition to reassessment under Section 147. Section 159 permits proceedings to continue against legal representatives only when proceedings were initiated during the deceased assessee's lifetime; it does not cure or validate proceedings initiated by a notice addressed to a person already deceased. Where the legal heir objects to jurisdiction without participating in the proceedings, a notice issued after the assessee's death cannot be treated as a notice to that heir. The notice and any direction treating it as issued to the legal heir are void from inception and without jurisdiction. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798241 A reassessment notice under Section 148 must be validly issued as a jurisdictional precondition to reassessment under Section 147. Section 159 permits proceedings to continue against legal representatives only when proceedings were initiated during the deceased assessee's lifetime; it does not cure or validate proceedings initiated by a notice addressed to a person already deceased. Where the legal heir objects to jurisdiction without participating in the proceedings, a notice issued after the assessee's death cannot be treated as a notice to that heir. The notice and any direction treating it as issued to the legal heir are void from inception and without jurisdiction. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798241