https://www.taxtmi.com/caselaws?id=381172 The Court held that Assessment Orders issued in the name of a deceased person were not void but a curable infirmity. It directed assessments to be made in the names of legal representatives under Section 159 of the Income-tax Act. The Court upheld the remand for fresh assessments in the name of the legal representative, Mr. V. Srinivasan, emphasizing compliance with procedural requirements and informing the Authority of relevant facts. The Appeals were dismissed, ruling in favor of the Revenue. en-us Fri, 05 Apr 2019 00:00:00 +0530 Tue, 04 Jun 2019 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381172 The Court held that Assessment Orders issued in the name of a deceased person were not void but a curable infirmity. It directed assessments to be made in the names of legal representatives under Section 159 of the Income-tax Act. The Court upheld the remand for fresh assessments in the name of the legal representative, Mr. V. Srinivasan, emphasizing compliance with procedural requirements and informing the Authority of relevant facts. The Appeals were dismissed, ruling in favor of the Revenue. Case-Laws Income Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381172