https://www.taxtmi.com/article/detailed?id=7904 A reassessment notice addressed to a deceased assessee is procedurally defective where law requires proceedings to be taken against the legal representative; authorities aware of the death and heirship cannot sustain a notice issued in the deceased's name. Deeming provisions that validate service by reason of appearance or cooperation operate only for the actual assessee and do not apply where the heir alone appeared, and are unavailable if objection to service is raised before completion of reassessment. en-us Mon, 05 Mar 2018 07:12:57 +0530 Mon, 05 Mar 2018 07:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7904 A reassessment notice addressed to a deceased assessee is procedurally defective where law requires proceedings to be taken against the legal representative; authorities aware of the death and heirship cannot sustain a notice issued in the deceased's name. Deeming provisions that validate service by reason of appearance or cooperation operate only for the actual assessee and do not apply where the heir alone appeared, and are unavailable if objection to service is raised before completion of reassessment. Articles Income Tax Mon, 05 Mar 2018 07:12:57 +0530 https://www.taxtmi.com/article/detailed?id=7904