https://www.taxtmi.com/caselaws?id=69444 A reassessment issued in the name of a deceased assessee without bringing all legal representatives on record was void ab initio because proceedings after death must continue only against the estate through complete representation. Reopening of the HUF assessments was sustained since processing under section 143(1) is not an opinion and no change of opinion was shown; the objection that the recorded reasons were not supplied also failed. The interest disallowance issue was remitted for limited factual verification. The direction to assess 1/3rd rental income substantively in the assessee's hands was upheld because the beneficial ownership had devolved on the legal heirs. en-us Fri, 10 Mar 2006 00:00:00 +0530 Tue, 17 Jul 2012 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69444 A reassessment issued in the name of a deceased assessee without bringing all legal representatives on record was void ab initio because proceedings after death must continue only against the estate through complete representation. Reopening of the HUF assessments was sustained since processing under section 143(1) is not an opinion and no change of opinion was shown; the objection that the recorded reasons were not supplied also failed. The interest disallowance issue was remitted for limited factual verification. The direction to assess 1/3rd rental income substantively in the assessee's hands was upheld because the beneficial ownership had devolved on the legal heirs. Case-Laws Income Tax Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69444