Case Law Analysis
|Income Tax Appellate Tribunal
Section 148 Income Tax Act | Assessment on Deceased Assessee Void Ab Initio; Legal Heirs Not Obligated to Intimate Death : ITAT Delhi
ITAT Delhi rules that a notice under Section 148 issued to a deceased assessee is void from the outset, and legal heirs bear no duty to inform the tax department of the death. The tribunal quashed the assessment order, reinforcing that jurisdictional defects cannot be cured by subsequent compliance from legal representatives.