https://www.taxtmi.com/caselaws?id=355018 The court found that the notice issued against a deceased person under section 148 of the Income Tax Act was a nullity. Emphasizing the need to initiate proceedings against the legal representative of a deceased assessee as per section 159 of the Act, the court quashed the notice addressed to the deceased and ruled in favor of the petitioner, the legal heir. The impugned notice issued to the deceased was set aside for the assessment year 2010-11, and the petition was allowed, with the rule made absolute. en-us Mon, 22 Jan 2018 00:00:00 +0530 Wed, 28 Feb 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355018 The court found that the notice issued against a deceased person under section 148 of the Income Tax Act was a nullity. Emphasizing the need to initiate proceedings against the legal representative of a deceased assessee as per section 159 of the Act, the court quashed the notice addressed to the deceased and ruled in favor of the petitioner, the legal heir. The impugned notice issued to the deceased was set aside for the assessment year 2010-11, and the petition was allowed, with the rule made absolute. Case-Laws Income Tax Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355018