https://www.taxtmi.com/caselaws?id=800113 Reassessment notice issued under Section 148 in the name of a person who died before its issue is invalid unless the legal representative submits to the Assessing Officer's jurisdiction without objection. Intimating the Revenue of the death or registering the legal representative on the income-tax portal does not constitute such submission. Recognition of the heir without issuing a notice in that person's capacity does not cure the defect. Section 159 permits lawful proceedings against legal representatives but does not validate a notice addressed to a deceased person; the notice was quashed. en-us Mon, 07 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800113 Reassessment notice issued under Section 148 in the name of a person who died before its issue is invalid unless the legal representative submits to the Assessing Officer's jurisdiction without objection. Intimating the Revenue of the death or registering the legal representative on the income-tax portal does not constitute such submission. Recognition of the heir without issuing a notice in that person's capacity does not cure the defect. Section 159 permits lawful proceedings against legal representatives but does not validate a notice addressed to a deceased person; the notice was quashed. Case-Laws Income Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800113