Delhi HC Quashes Reassessment Proceedings Initated as Notice issued in name of Deceased Assessee

The Delhi High Court has quashed reassessment proceedings initiated by the Income Tax Department because the notice was issued in the name of a deceased assessee. The court held that a notice issued to a dead person is a legal nullity and cannot be cured. It emphasized that once the fact of the assessee's death is on record, the department is obligated to issue any subsequent notices to the legal heirs of the deceased. The court rejected the department's argument that it was a procedural defect that could be corrected. This ruling reaffirms the fundamental legal principle that proceedings cannot be initiated against a non-existent entity. It provides a crucial safeguard for the legal heirs of deceased taxpayers, ensuring that they are brought into the proceedings correctly and are given a proper opportunity to represent the case.