https://www.taxtmi.com/caselaws?id=382848 The Court held that the notice issued under Section 148 to the deceased was invalid. The legal representative did not waive the need for a valid notice and objected to the proceedings. Therefore, Section 292B could not rectify this defect. The notice and all subsequent proceedings were annulled, and the writ application was granted with no costs. en-us Tue, 25 Jun 2019 00:00:00 +0530 Wed, 10 Jul 2019 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382848 The Court held that the notice issued under Section 148 to the deceased was invalid. The legal representative did not waive the need for a valid notice and objected to the proceedings. Therefore, Section 292B could not rectify this defect. The notice and all subsequent proceedings were annulled, and the writ application was granted with no costs. Case-Laws Income Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382848