Income‑tax reassessment notice u/s against dead person is null and void: ITAT

The article reports an ITAT decision that a reassessment notice issued under the Income Tax Act against a deceased person is void ab initio. Since the person is no longer alive, the notice cannot have legal effect, and the entire reassessment process based on that notice is invalid. The Tribunal emphasized the necessity of verifying legal status before issue of notices, and the importance of procedural correctness. The case has practical implications for heirs, legal representatives, and tax authorities in ensuring notices are not misdirected to non‑existent persons.