https://www.taxtmi.com/caselaws?id=10447 The High Court of Madhya Pradesh ruled in favor of the deceased's legal representatives, emphasizing the importance of following procedural requirements. The court found the assessment order against the deceased individual to be null and void as the Assessing Officer failed to involve the legal representatives as required by section 159 of the Income-tax Act. The court directed the Assessing Officer to comply with section 159 and issue proper assessment orders after notifying the legal representatives, highlighting the necessity of involving legal representatives in cases where an assessee dies during assessment proceedings. en-us Thu, 25 Nov 2004 00:00:00 +0530 Wed, 15 Jul 2009 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10447 The High Court of Madhya Pradesh ruled in favor of the deceased's legal representatives, emphasizing the importance of following procedural requirements. The court found the assessment order against the deceased individual to be null and void as the Assessing Officer failed to involve the legal representatives as required by section 159 of the Income-tax Act. The court directed the Assessing Officer to comply with section 159 and issue proper assessment orders after notifying the legal representatives, highlighting the necessity of involving legal representatives in cases where an assessee dies during assessment proceedings. Case-Laws Income Tax Thu, 25 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10447