Case Law Analysis
|Income Tax Appellate Tribunal
Section 148 notice invalid if assessment order issued post-death of assessee; proceedings void ab initio | Deceased taxpayer : ITAT Dehradun
An assessment order issued under Section 148 after the assessee’s death is deemed void from the outset, rendering the notice ineffective. This ruling bars revenue authorities from reopening assessments of deceased taxpayers without proper procedural basis, protecting legal heirs from unwarranted tax demands.