Income Tax Dept Can Invoke S.159 When Reassessment Notice Was Issued During Lifetime Of Deceased Assessee: Delhi HC

The Delhi High Court ruled on the invocation of Section 159 of the Income Tax Act, which allows the issuance of reassessment notices during the lifetime of an assessee. The case involved the tax department issuing a notice to a deceased person’s estate, triggering legal questions about reassessments after an individual’s death. The Court concluded that the reassessment notice issued during the lifetime of the assessee was valid, emphasizing the legal standing of the tax department in initiating reassessments. This decision clarifies the procedural legitimacy of reassessment notices under specific circumstances.