Reassessment notice issued to dead person not valid merely because PAN was active

Durlabhai Kanubhai Rajpara Vs ITO (Gujarat High Court) In the present case, the assessee ­petitioner has at first point of time objected to the issuance of notice under section 148 of the Act and has not participated or filed any return pursuant to notice. Therefore, legal representatives not having waived requirement of notice under section 148 of the Act and not having submitted to the jurisdiction of the Assessing Officer pursuant to impugned notice, provisions of section 292A of the Act also would not be attracted and hence notice under section 148 of the Act has to be treated as invalid....