https://www.taxtmi.com/caselaws?id=273099 The assessment proceedings initiated based on notices issued to a deceased person were challenged by the legal heir. Despite the legal heir filing the return of income after the death of the assessee, the Assessing Officer continued with the assessment under section 144. The legal heir argued that the assessment on the deceased person was void as notices were improperly issued in the deceased's name. The court agreed, deeming the assessment invalid ab initio due to the improper issuance of notices to the deceased assessee. Consequently, the assessment order was set aside, and the appeal of the legal heir was allowed. en-us Fri, 27 May 2016 00:00:00 +0530 Tue, 05 Jun 2018 15:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273099 The assessment proceedings initiated based on notices issued to a deceased person were challenged by the legal heir. Despite the legal heir filing the return of income after the death of the assessee, the Assessing Officer continued with the assessment under section 144. The legal heir argued that the assessment on the deceased person was void as notices were improperly issued in the deceased's name. The court agreed, deeming the assessment invalid ab initio due to the improper issuance of notices to the deceased assessee. Consequently, the assessment order was set aside, and the appeal of the legal heir was allowed. Case-Laws Income Tax Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273099