https://www.taxtmi.com/caselaws?id=383058 The court held that a notice issued under Section 148 of the Income Tax Act to a deceased person is invalid and cannot confer jurisdiction on the Assessing Officer unless the legal representative submits to the jurisdiction without objection. Section 292B of the Income Tax Act cannot cure the defect in the notice when the legal representative has consistently objected to its validity and has not participated in the proceedings. The court quashed the notice and all proceedings based on it, emphasizing that proceedings initiated based on an invalid notice cannot continue against the legal representative. en-us Tue, 09 Jul 2019 00:00:00 +0530 Mon, 15 Jul 2019 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383058 The court held that a notice issued under Section 148 of the Income Tax Act to a deceased person is invalid and cannot confer jurisdiction on the Assessing Officer unless the legal representative submits to the jurisdiction without objection. Section 292B of the Income Tax Act cannot cure the defect in the notice when the legal representative has consistently objected to its validity and has not participated in the proceedings. The court quashed the notice and all proceedings based on it, emphasizing that proceedings initiated based on an invalid notice cannot continue against the legal representative. Case-Laws Income Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383058