https://www.taxtmi.com/caselaws?id=240269 The court held that an assessment order without involving all legal representatives of a deceased assessee is null and void. The presence of one representative does not suffice, and the entire estate must be represented for a valid assessment. The court emphasized the necessity of proper representation and notification to all legal heirs for the assessment's validity. It directed a fresh assessment with the involvement of all legal representatives, emphasizing the importance of ensuring the integrity of assessment proceedings in cases involving deceased assessees. en-us Thu, 07 Nov 2013 00:00:00 +0530 Fri, 29 Nov 2013 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240269 The court held that an assessment order without involving all legal representatives of a deceased assessee is null and void. The presence of one representative does not suffice, and the entire estate must be represented for a valid assessment. The court emphasized the necessity of proper representation and notification to all legal heirs for the assessment's validity. It directed a fresh assessment with the involvement of all legal representatives, emphasizing the importance of ensuring the integrity of assessment proceedings in cases involving deceased assessees. Case-Laws Income Tax Thu, 07 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240269