ITD can't cure defect in Notice Issued u/s 148 of Income Tax Act against Dead person by issuing Manual Notice in name of legal heir: ITAT quashes Reassessment Proceedings

The Bangalore ITAT quashed reassessment proceedings, ruling that the Income Tax Department couldn't rectify a notice issued under Section 148 of the Income Tax Act against a deceased person by sending a manual notice in the name of the legal heir. \r

Despite the department's claim of issuing a manual notice to the legal heir, the absence of the legal heir's name in the original notice rendered the reassessment invalid. Counsel for the assessee argued the lack of jurisdiction due to the defective notice. \r

The ITAT bench, led by Chandra Poojari and Beena Pillai, upheld the appeal, emphasizing the notice's nullity in the absence of the legal heir's name.