1. There are certain instances where the facts speak for themselves and this
is one such.
2. A notice under Section 148 of the Income Tax Act, 1961 (‘Act’) dated
27th March 2015 was addressed by the Income Tax Officer (ITO) of Ward-
72(3), Delhi to one Mr. Inder Pal Singh Walia, 128 RPS, DDA Flats, Sheikh
Sarai Phase-I, Delhi seeking to reopen the assessment for Assessment Year
3. The above notice was returned unserved to the Department with the postal
authorities endorsing on it the remarks “Addressee expired”. That was a
correct statement by the postal authority since indeed Mr. Inder Pal Singh
Walia had expired on 14th March 2015. In other words, the notice dated 27th
March 2015 had been addressed to a dead person.
Source: Indian Kanoon