https://www.taxtmi.com/caselaws?id=371357 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, emphasizing the liability of legal representatives to participate in assessment proceedings. It ruled that legal heirs are deemed as an assessee under the Act, highlighting their obligation to address tax matters. The court rejected objections regarding the non-receipt of the notice, emphasizing that procedural irregularities can be rectified under the Act. The tribunal's decision to set aside the reassessment order based on technicalities was overturned, remanding the case for a decision on its merits. en-us Tue, 23 Oct 2018 00:00:00 +0530 Mon, 03 Dec 2018 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371357 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, emphasizing the liability of legal representatives to participate in assessment proceedings. It ruled that legal heirs are deemed as an assessee under the Act, highlighting their obligation to address tax matters. The court rejected objections regarding the non-receipt of the notice, emphasizing that procedural irregularities can be rectified under the Act. The tribunal's decision to set aside the reassessment order based on technicalities was overturned, remanding the case for a decision on its merits. Case-Laws Income Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371357