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In the presentcasethe notice dated 31st March, 2019 under Section 148 of the Act, 1961 was issued to the deceased assessee after the date of his death [ 21st December, 2018] and thus inevitably the said notice could never have been served upon him. Consequently, the jurisdictional requirement under Section 148 of the Act, 1961 of service of notice was not fulfilled in the present instance.

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Sec. 147 & 292BB of Income Tax Act, 1961— Re-assessment — Issuance of a notice under Section 148 is the foundation for reopening of an assessment, consequently, the sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person and this requirement of issuing notice to a correct person and not to a dead person is not merely a procedural requirement but is a condition precedent to the impugned notice being valid in law. - SAVITA KAPILA V/s ASSTT. CIT - [2020] 426 ITR 502 (DELHI)