https://www.taxtmi.com/caselaws?id=211392 The Tribunal found the proceedings initiated without proper notice under Section 143(2) to be invalid and remitted the issue back for reconsideration. The reassessment on a deceased person was deemed null and void, leading to the annulment of assessment orders and deletion of penalties under Section 271(1)(c) for the relevant years. Appeals were allowed for statistical purposes, with directions to the CIT(A) for a fresh decision on notice issues and the annulled reassessment proceedings. en-us Wed, 29 Sep 2010 00:00:00 +0530 Fri, 16 Mar 2012 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211392 The Tribunal found the proceedings initiated without proper notice under Section 143(2) to be invalid and remitted the issue back for reconsideration. The reassessment on a deceased person was deemed null and void, leading to the annulment of assessment orders and deletion of penalties under Section 271(1)(c) for the relevant years. Appeals were allowed for statistical purposes, with directions to the CIT(A) for a fresh decision on notice issues and the annulled reassessment proceedings. Case-Laws Income Tax Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211392