https://www.taxtmi.com/caselaws?id=20932 The court upheld the validity of continuing tax proceedings against legal representatives of a deceased assessee, emphasizing the need for legal representatives to be made parties to the proceedings. The interpretation of Section 159(2) of the Income-tax Act was crucial, allowing proceedings against a deceased person to continue against legal representatives. The court affirmed the power of the Appellate Assistant Commissioner to set aside assessments and refer cases for fresh assessment. Despite procedural errors in not issuing proper notices, the court deemed the proceedings against legal representatives as requiring rectification but not void, dismissing the writ petition challenging the assessment. en-us Wed, 21 Oct 1992 00:00:00 +0530 Wed, 18 Nov 2009 11:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20932 The court upheld the validity of continuing tax proceedings against legal representatives of a deceased assessee, emphasizing the need for legal representatives to be made parties to the proceedings. The interpretation of Section 159(2) of the Income-tax Act was crucial, allowing proceedings against a deceased person to continue against legal representatives. The court affirmed the power of the Appellate Assistant Commissioner to set aside assessments and refer cases for fresh assessment. Despite procedural errors in not issuing proper notices, the court deemed the proceedings against legal representatives as requiring rectification but not void, dismissing the writ petition challenging the assessment. Case-Laws Income Tax Wed, 21 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20932