Reassessment u/s 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC Sets aside Income Tax Notice

The Delhi High Court quashed a reassessment notice issued under Section 148 of the Income Tax Act to a deceased person. The court ruled that such a notice is legally unsustainable as it violates the principles of natural justice. This judgment reinforces the importance of proper notice issuance procedures and underscores that tax authorities must verify the status of the assessee before proceeding with notices. The ruling provides relief to the legal heirs and families of deceased taxpayers from undue tax reassessments.