Allowing the petition the Court held that, since the notice under section 148 was issued against a dead person is null and void, all consequent proceedings and orders, including the assessment order passed under section 144 and all the subsequent notices issued were set aside.
Dharamraj v. ITO (2022) 441 ITR 462 (Delhi)(HC)
S. 148 : Reassessment-Notice-Death of the assessee-Notice issued in the name of deceased-Assessment order and consequent notices are set aside. [S. 144B, 147, 221(1), 271(1)(b), Art. 226]