Dead Person Void Notice

The Allahabad High Court, by its judgment dated 21 July 2026, quashed reassessment proceedings initiated against a deceased assessee, holding that a notice issued under Section 148 to a dead person is a jurisdictional nullity. 

The Court further ruled that such a defect cannot be cured by subsequent participation of the legal heir, equitable considerations or the curative provisions of the Income-tax Act.