https://www.taxtmi.com/caselaws?id=292274 The ITAT ruled in favor of the appellant, invalidating the notice issued on a deceased person for assessment under section 263. The ITAT emphasized that initiating proceedings on a deceased individual is legally flawed, leading to the quashing of the notice and subsequent assessment. The decision highlighted the significance of adhering to legal procedures and ensuring the validity of notices in income tax assessments. en-us Thu, 12 Mar 2020 00:00:00 +0530 Wed, 16 Dec 2020 20:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292274 The ITAT ruled in favor of the appellant, invalidating the notice issued on a deceased person for assessment under section 263. The ITAT emphasized that initiating proceedings on a deceased individual is legally flawed, leading to the quashing of the notice and subsequent assessment. The decision highlighted the significance of adhering to legal procedures and ensuring the validity of notices in income tax assessments. Case-Laws Income Tax Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292274