https://www.taxtmi.com/caselaws?id=56828 The Tribunal upheld the CIT (A)'s decision declaring the assessment void due to a defective notice issued in the name of a deceased assessee. It emphasized that a valid notice under section 148 is essential for reassessment jurisdiction, and section 292B cannot cure a notice that is void ab initio. The Tribunal dismissed the appeal, stating that the notice's validity is crucial for the entire reassessment process, in line with established court decisions. en-us Thu, 22 Aug 1991 00:00:00 +0530 Mon, 06 Dec 2010 18:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56828 The Tribunal upheld the CIT (A)'s decision declaring the assessment void due to a defective notice issued in the name of a deceased assessee. It emphasized that a valid notice under section 148 is essential for reassessment jurisdiction, and section 292B cannot cure a notice that is void ab initio. The Tribunal dismissed the appeal, stating that the notice's validity is crucial for the entire reassessment process, in line with established court decisions. Case-Laws Income Tax Thu, 22 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56828