Initiation of reassessment proceedings against dead person illegal: Kerala HC

N. Binoj Vs ITO (Kerala High Court) Kerala High Court held that the initiation of proceedings against a dead person under Sections 148A(b) and 148 of the Income Tax Act are illegal and ‘non-est‘. Accordingly, appeal allowed. Facts- The assessee, expired on 30.10.2021. Notice dated 27.03.2023 u/s. 148A(b) of the Act was served on the address of the late assessee. The said notice was with respect to the assessment year 2019-2020. The notice u/s. 148A(b) of the Act is a preliminary notice issued as a precursor to the exercise of jurisdiction u/s. 148 of the Act and ordinarily, such a...