https://www.taxtmi.com/caselaws?id=380039 The Tribunal held that the notice issued under Section 148 on a deceased person was invalid, as it should have been issued to the legal heir. Consequently, the assessment order made in the name of the legal heir was also deemed invalid. The Tribunal annulled the assessment order, stating that proceedings must be initiated against the legal heirs. The appeal of the assessee was allowed, and the notice and assessments were quashed. en-us Sun, 03 Mar 2019 00:00:00 +0530 Mon, 13 May 2019 06:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380039 The Tribunal held that the notice issued under Section 148 on a deceased person was invalid, as it should have been issued to the legal heir. Consequently, the assessment order made in the name of the legal heir was also deemed invalid. The Tribunal annulled the assessment order, stating that proceedings must be initiated against the legal heirs. The appeal of the assessee was allowed, and the notice and assessments were quashed. Case-Laws Income Tax Sun, 03 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380039