https://www.taxtmi.com/caselaws?id=204857 The Tribunal ruled in favor of the appellants, setting aside the assessments made on the deceased person for Assessment years 1989-90 and 1990-91. It held that assessments cannot be validly framed on individuals who have passed away before the initiation of proceedings, citing Section 159(2) of the Income Tax Act. The Tribunal emphasized the importance of procedural compliance and legal standing, stating that proceedings initiated after the death of the assessee could not lead to a valid assessment on the deceased person. en-us Tue, 16 Mar 2010 00:00:00 +0530 Mon, 08 Aug 2011 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204857 The Tribunal ruled in favor of the appellants, setting aside the assessments made on the deceased person for Assessment years 1989-90 and 1990-91. It held that assessments cannot be validly framed on individuals who have passed away before the initiation of proceedings, citing Section 159(2) of the Income Tax Act. The Tribunal emphasized the importance of procedural compliance and legal standing, stating that proceedings initiated after the death of the assessee could not lead to a valid assessment on the deceased person. Case-Laws Income Tax Tue, 16 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204857