https://www.taxtmi.com/caselaws?id=800468 Section 148 notice issued in the name of a person who had died before its issuance is void from the outset, as reassessment must be initiated against a living assessee or, where permitted, a legal representative. Legal-representative provisions permit continuation of proceedings validly begun during the assessee's lifetime but do not validate fresh proceedings commenced against a deceased person. Participation by a legal heir cannot cure this jurisdictional defect. Consequently, reassessment initiated and completed in the deceased assessee's name is invalid and liable to be quashed. en-us Fri, 11 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800468 Section 148 notice issued in the name of a person who had died before its issuance is void from the outset, as reassessment must be initiated against a living assessee or, where permitted, a legal representative. Legal-representative provisions permit continuation of proceedings validly begun during the assessee's lifetime but do not validate fresh proceedings commenced against a deceased person. Participation by a legal heir cannot cure this jurisdictional defect. Consequently, reassessment initiated and completed in the deceased assessee's name is invalid and liable to be quashed. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800468