https://www.taxtmi.com/caselaws?id=10359 The court held that the assessment against the deceased individual was invalid and unenforceable as the Department failed to follow the proper procedure under section 159 of the Income-tax Act, 1961, by not issuing a notice to the legal representatives. The court set aside the assessment order and demand notice, allowing the Department to involve the legal representatives, specifically the widow of the deceased, in the proceedings. The assessing authority was directed to complete the assessment after hearing the legal representatives and the widow was given the opportunity to file objections. en-us Tue, 11 Mar 2003 00:00:00 +0530 Tue, 14 Jul 2009 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10359 The court held that the assessment against the deceased individual was invalid and unenforceable as the Department failed to follow the proper procedure under section 159 of the Income-tax Act, 1961, by not issuing a notice to the legal representatives. The court set aside the assessment order and demand notice, allowing the Department to involve the legal representatives, specifically the widow of the deceased, in the proceedings. The assessing authority was directed to complete the assessment after hearing the legal representatives and the widow was given the opportunity to file objections. Case-Laws Income Tax Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10359