Held that notice issued to a dead person to reopen the assessment is null and void, hence the notice and all consequential proceedings arising therefrom in the name of the deceased assessee are not sustainable.
Meet Lalwani L/H of Late Mrs Amita Lalwani v. ITO (2024) 337 CTR 602 (MP)(HC)
S. 148 : Reassessment-Notice-Dead person-Notice issued to a dead person to reopen the assessment is null and void. [S. 147, Art. 226]