https://www.taxtmi.com/caselaws?id=390218 The Tribunal allowed the appeal, emphasizing the invalidity of reassessment proceedings initiated against a deceased assessee without subsequent notice to legal heirs. The judgment stressed the importance of a valid notice for reassessment proceedings, citing legal precedents to support the decision to quash the proceedings due to lack of jurisdiction. The appellant's challenges to the assessment framed under sections 144/148 for the assessment year 2006-07, confirmation of additions/disallowances, and charging of interest were also addressed, with the Tribunal ruling in favor of the appellant primarily on the jurisdictional issue. en-us Tue, 26 Nov 2019 00:00:00 +0530 Thu, 26 Dec 2019 06:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390218 The Tribunal allowed the appeal, emphasizing the invalidity of reassessment proceedings initiated against a deceased assessee without subsequent notice to legal heirs. The judgment stressed the importance of a valid notice for reassessment proceedings, citing legal precedents to support the decision to quash the proceedings due to lack of jurisdiction. The appellant's challenges to the assessment framed under sections 144/148 for the assessment year 2006-07, confirmation of additions/disallowances, and charging of interest were also addressed, with the Tribunal ruling in favor of the appellant primarily on the jurisdictional issue. Case-Laws Income Tax Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390218