https://www.taxtmi.com/caselaws?id=289167 The Tribunal found the notice issued under Section 148 to a deceased person invalid, rendering the assessment under Section 143(3) read with Section 147 also invalid. The Tribunal emphasized the necessity of directing proceedings towards legal heirs post the death of the assessee. Consequently, the Tribunal allowed the appeal, quashing both the notice under Section 148 and the subsequent assessment. en-us Fri, 28 Jun 2019 00:00:00 +0530 Fri, 17 Jul 2020 19:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289167 The Tribunal found the notice issued under Section 148 to a deceased person invalid, rendering the assessment under Section 143(3) read with Section 147 also invalid. The Tribunal emphasized the necessity of directing proceedings towards legal heirs post the death of the assessee. Consequently, the Tribunal allowed the appeal, quashing both the notice under Section 148 and the subsequent assessment. Case-Laws Income Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289167