https://www.taxtmi.com/caselaws?id=271819 The High Court ruled in favor of the petitioner, the legal representative of the deceased assessee, in a case concerning the validity of a notice issued to a deceased person under Section 148 of the Income Tax Act. The Court emphasized that notices should be directed to the legal representatives of the deceased and found the actions of the Income Tax Officer legally untenable. Additionally, the Court clarified the liability of legal representatives under Section 159 of the Income Tax Act, stating that proceedings should be conducted against them in cases where the assessee has passed away. The Court quashed the notice and subsequent proceedings against the legal representative, highlighting the importance of following legal procedures in such matters. en-us Mon, 15 Feb 2016 00:00:00 +0530 Mon, 02 May 2016 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271819 The High Court ruled in favor of the petitioner, the legal representative of the deceased assessee, in a case concerning the validity of a notice issued to a deceased person under Section 148 of the Income Tax Act. The Court emphasized that notices should be directed to the legal representatives of the deceased and found the actions of the Income Tax Officer legally untenable. Additionally, the Court clarified the liability of legal representatives under Section 159 of the Income Tax Act, stating that proceedings should be conducted against them in cases where the assessee has passed away. The Court quashed the notice and subsequent proceedings against the legal representative, highlighting the importance of following legal procedures in such matters. Case-Laws Income Tax Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271819