Reopening of assessment cannot be done against a dead Assessee

Shailesh Shah, Legal Heir of Late Shri Ramniklal Harilal Shah Vs ITO (Bombay High Court) Bombay High Court held that reopening of assessment cannot be done against a dead Assessee under the Income Tax Act, 1961. It held that a notice issued under Section 148 of the Act against a dead person would be invalid, unless the legal representatives submit to the jurisdiction of the Assessing Officer without raising any objection. Consequently, where the legal representatives do not waive their right to a notice under Section 148 of the Act, it cannot be said that the notice issued against the dead per...