New Delhi, July 24 -- The Allahabad High Court has ruled that the Income Tax Department cannot issue a reassessment notice in the name of a person who has already died, holding that such a notice is void from the outset and cannot later be validated by simply substituting the deceased's legal heir. The judgment provides important clarity for families dealing with tax proceedings after the death of a taxpayer.

The case involved a reassessment notice issued on 28 March 2025 to Sanjay Dubey, more than a year after his death on 7 January 2024. The notice related to alleged unaccounted cash payments made during the purchase of a flat in Lucknow. After learning about his death, the Income Tax Department replaced his wife, Asha Dubey, as the le...