Jurisdictional prerequisite: notice in the name of a deceased person invalidates reassessment initiation under Section 148. A notice under Section 148 issued in the name of a deceased person is a jurisdictional defect because a valid notice to the correct person is a condition ... Summary
Jurisdictional prerequisite: notice in the name of a deceased person invalidates reassessment initiation under Section 148.
A notice under Section 148 issued in the name of a deceased person is a jurisdictional defect because a valid notice to the correct person is a condition precedent to reopening an assessment; legal representatives have no statutory duty to intimate death; where salary tax has been deducted at source, reassessment cannot be pursued against the deceased or their representatives, and employer non-deposit of TDS does not create an outstanding demand against the assessee or their legal representatives.
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