https://www.taxtmi.com/caselaws?id=186086 The court held that notices issued under section 148 of the IT Act to a deceased person were valid as they were addressed to the legal representatives. The court also found that the settlement reached by one legal representative was binding on all parties involved. Reassessment orders against the deceased were deemed valid as they were made in accordance with section 159 of the IT Act. Legal representatives were held liable for penalties imposed for inaccurate particulars furnished by the deceased. Ultimately, the court dismissed the petition, ruling in favor of the respondents and ordering costs against the petitioner. en-us Fri, 02 May 1980 00:00:00 +0530 Wed, 07 Sep 2016 10:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186086 The court held that notices issued under section 148 of the IT Act to a deceased person were valid as they were addressed to the legal representatives. The court also found that the settlement reached by one legal representative was binding on all parties involved. Reassessment orders against the deceased were deemed valid as they were made in accordance with section 159 of the IT Act. Legal representatives were held liable for penalties imposed for inaccurate particulars furnished by the deceased. Ultimately, the court dismissed the petition, ruling in favor of the respondents and ordering costs against the petitioner. Case-Laws Income Tax Fri, 02 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186086