https://www.taxtmi.com/caselaws?id=217139 The High Court found the assessment order dated 31.12.2003 under the Income Tax Act, 1961 to be time-barred under section 158BE (2), agreeing with the Tribunal's decision. The Court also ruled that search and seizure proceedings conducted on a deceased individual were invalid, as the search warrant was issued in the name of a deceased person. The assessment order based on notices issued to legal representatives was deemed untimely, with the Court dismissing the appeal and imposing no costs due to lack of merit in the arguments presented. en-us Fri, 31 Aug 2012 00:00:00 +0530 Thu, 04 Oct 2012 02:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217139 The High Court found the assessment order dated 31.12.2003 under the Income Tax Act, 1961 to be time-barred under section 158BE (2), agreeing with the Tribunal's decision. The Court also ruled that search and seizure proceedings conducted on a deceased individual were invalid, as the search warrant was issued in the name of a deceased person. The assessment order based on notices issued to legal representatives was deemed untimely, with the Court dismissing the appeal and imposing no costs due to lack of merit in the arguments presented. Case-Laws Income Tax Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217139