https://www.taxtmi.com/caselaws?id=404458 The Tribunal held that the notice issued under Section 148 of the Income Tax Act to a deceased person was invalid. Consequently, the assessment order based on this notice was deemed unsustainable. The Tribunal emphasized the importance of issuing proper notices to the correct legal representatives for reassessment proceedings to be valid. The appeal of the assessee was allowed, and the assessment was annulled. en-us Mon, 22 Feb 2021 00:00:00 +0530 Wed, 28 Jul 2021 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404458 The Tribunal held that the notice issued under Section 148 of the Income Tax Act to a deceased person was invalid. Consequently, the assessment order based on this notice was deemed unsustainable. The Tribunal emphasized the importance of issuing proper notices to the correct legal representatives for reassessment proceedings to be valid. The appeal of the assessee was allowed, and the assessment was annulled. Case-Laws Income Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404458