Non service of notice U/s 148 to LRs renders Assessment null and void

Shanta Kapoor Vs ACIT (ITAT Agra) If AO omits to issue notice under section 148 of Income Tax Act, 1961 to all legal representative (LRs) of deceased assessee, the reassessment would be null and void. Assessee ‘deceased’ had 3 legal heirs, two being sons and one daughter. The AO had not issued notices to all the LRs of the deceased assessee but he had issued notice under section 148 to one ‘P’ who was son of deceased. ‘P’ participating in proceeding before AO and CIT(A) but during the proceedings before CIT(A) ‘P’ objected as notices to all LRs were not given, notice issued to...