AdvertisementSmt. Asha Dubey Vs Union of India (Allahabad High Court) The Allahabad High Court allowed the writ petition challenging reassessment proceedings initiated against a deceased assessee. The Court held that a notice issued under Section 148 in the name of a deceased person is void ab initio and does not confer jurisdiction upon the Assessing Officer. It held that Section 159 permits continuation of proceedings validly initiated during the lifetime of the assessee or initiation of fresh proceedings directly against the legal representative within the prescribed limitation, but does not validate a ...