https://www.taxtmi.com/caselaws?id=402316 The Tribunal quashed the assessment orders for the years 2008-09, 2009-10, and 2010-11, as they were issued in the name of a deceased individual, rendering them invalid. It held that notices under Section 148 of the Income Tax Act, issued posthumously, are null and void. The Tribunal emphasized there is no statutory obligation for legal heirs to inform the Income Tax Department of the death of an assessee, and Section 292BB is inapplicable in such cases. Consequently, all proceedings based on these invalid notices were declared null and void, and the appeals were allowed. en-us Mon, 28 Dec 2020 00:00:00 +0530 Mon, 04 Nov 2024 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402316 The Tribunal quashed the assessment orders for the years 2008-09, 2009-10, and 2010-11, as they were issued in the name of a deceased individual, rendering them invalid. It held that notices under Section 148 of the Income Tax Act, issued posthumously, are null and void. The Tribunal emphasized there is no statutory obligation for legal heirs to inform the Income Tax Department of the death of an assessee, and Section 292BB is inapplicable in such cases. Consequently, all proceedings based on these invalid notices were declared null and void, and the appeals were allowed. Case-Laws Income Tax Mon, 28 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402316