https://www.taxtmi.com/caselaws?id=16244 HC upheld the reassessment proceedings initiated under section 148 despite the notice having been issued in the name of a deceased assessee. The court held that, since the widow (legal representative) had actively participated in the proceedings, any defect in issuance of notice stood cured, rendering the challenge to its validity academic. On merits, HC affirmed the Tribunal's finding that the spouse's income was rightly includible in the deceased assessee's income under section 64, based on the evidentiary material on record. Both questions referred were answered against the assessee and in favour of the Revenue, and the reference was disposed of accordingly. en-us Mon, 17 Mar 1997 00:00:00 +0530 Tue, 16 Dec 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16244 HC upheld the reassessment proceedings initiated under section 148 despite the notice having been issued in the name of a deceased assessee. The court held that, since the widow (legal representative) had actively participated in the proceedings, any defect in issuance of notice stood cured, rendering the challenge to its validity academic. On merits, HC affirmed the Tribunal's finding that the spouse's income was rightly includible in the deceased assessee's income under section 64, based on the evidentiary material on record. Both questions referred were answered against the assessee and in favour of the Revenue, and the reference was disposed of accordingly. Case-Laws Income Tax Mon, 17 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16244