https://www.taxtmi.com/caselaws?id=333671 The Appellate Tribunal upheld the decision to annul the assessment due to the failure to issue notice under section 143(2) to the legal heir of the deceased assessee. The Tribunal emphasized the mandatory nature of serving notice under section 143(2) before completing assessment under section 143(3) and highlighted the importance of involving the legal representative in assessment proceedings when the assessee has passed away. The failure to serve notice to the legal heir could not be rectified under other provisions of the Income-tax Act, leading to the dismissal of the Revenue's appeal. en-us Tue, 30 Aug 2016 00:00:00 +0530 Thu, 20 Oct 2016 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333671 The Appellate Tribunal upheld the decision to annul the assessment due to the failure to issue notice under section 143(2) to the legal heir of the deceased assessee. The Tribunal emphasized the mandatory nature of serving notice under section 143(2) before completing assessment under section 143(3) and highlighted the importance of involving the legal representative in assessment proceedings when the assessee has passed away. The failure to serve notice to the legal heir could not be rectified under other provisions of the Income-tax Act, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333671