https://www.taxtmi.com/article/detailed?id=9371 A notice issued to a deceased taxpayer that was not validly served on a living assessee or on a legal representative undermines jurisdiction and breaches principles of natural justice. Legal representative liability applies where proceedings were initiated or pending during the assessee's life and the representative steps into the deceased's position; absent such pre-existing proceedings there is no statutory duty on heirs to intimate death and procedural cooperation (such as uploading a death certificate) does not waive statutory notice requirements or cure service or limitation defects. en-us Thu, 23 Jul 2020 10:32:49 +0530 Thu, 23 Jul 2020 10:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9371 A notice issued to a deceased taxpayer that was not validly served on a living assessee or on a legal representative undermines jurisdiction and breaches principles of natural justice. Legal representative liability applies where proceedings were initiated or pending during the assessee's life and the representative steps into the deceased's position; absent such pre-existing proceedings there is no statutory duty on heirs to intimate death and procedural cooperation (such as uploading a death certificate) does not waive statutory notice requirements or cure service or limitation defects. Articles Income Tax Thu, 23 Jul 2020 10:32:49 +0530 https://www.taxtmi.com/article/detailed?id=9371