Issue of notice u/s 148 against deceased assessee is null in the eyes of law

Late Shri Shankar Mukund Shenai Vs ITO (ITAT Mumbai) ITAT Mumbai held that issuance of notice for re-opening of assessment under section 148 of the Income Tax Act against the deceased assessee is null in the eyes of law. Facts- The assessee had filed the return of income on 29.07.2009 for A.Y. 2009-10 which was processed u/s 143(1). Later, the case of assessee for AY 2009-10 was reopened u/s 147 of the Act, by issuance of notice u/s 148 of the Act. Pursuant thereto, AO notes that assessee requested AO to treat the original return filed on 28.07.2009 as the return filed in response to the notic...