Reassessment Proceedings under Income Tax Act Can’t Be Initiated Against Deceased Assessee: Kerala HC

The Kerala High Court ruled that reassessment proceedings under the Income Tax Act, 1961 cannot be initiated against a deceased assessee. The court emphasized that the legal heirs cannot be held liable for reassessment proceedings initiated after the death of the assessee. The ruling was based on the interpretation of Section 148A of the Income Tax Act, which allows reassessment proceedings when there is a suspicion of concealed income. However, the court clarified that such proceedings must be initiated while the assessee is alive, and any notices issued posthumously are invalid. This decision reinforces the protection of legal heirs from retrospective tax liabilities and ensures that tax authorities adhere to procedural fairness.