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2024 (1) TMI 1135 - HC - Income TaxReassessment proceedings against dead person - HELD THAT:- As reopening notice u/s 148 issued in the name of a dead assessee is null and void being without jurisdiction. Recently, this Court in MEET LALWANI LEGAL HEIR OF LATE MRS AMITA LALWANI Versus INCOME TAX OFFICER WARD 2 (1) INDORE, PR. COMMISSINOER OF INCOME TAX. [2023 (11) TMI 1196 - MADHYA PRADESH HIGH COURT] has also held that notice and all consequential proceedings arising therefrom in the name of deceased assessee are not sustainable. Assessee appeal allowed.
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