The Rajasthan High Court ruled that reassessment notices sent posthumously were invalid; however, the Revenue may proceed against legal representatives per law.
Rajasthan HC on Reassessment Notices
The Rajasthan High Court has quashed reassessment notices issued under Section 148 after the assessee's death, deeming them a nullity. The Court highlighted that the proper approach would be for the Revenue to pursue legal representatives in accordance with established legal norms.
This judgment underlines the importance of proper procedures in issuing notices and reassessment processes, especially concerning the status of the assessee.
Legal practitioners must ensure that reassessment notices are dispatched following proper protocols, especially in instances involving deceased taxpayers to avoid unnecessary nullities and complications.
Citations
- Rajasthan HC (2026) 4567 RAJ
