Notice u/s 148 to a dead person instead of legal heir was not valid

Sri Aemala Venkateswara Rao Vs ITO (ITAT Visakhapatnam) Conclusion: Assessment made by AO in the name of the legal heir without issuing notice u/ 148 was not valid as the notice under section 148 was required to be issued to a correct person and not to a dead person and the same was not a merely a procedural requirement but was a condition precedent to the impugned notice being valid in law. Held: In the present case, assessee was expired on 03.11.2009, in support, death certificate was also enclosed in the paper book. Subsequent to the death of assessee, reassessment proceedings were initiate...