https://www.taxtmi.com/caselaws?id=409277 The Court analyzed the validity of an assessment order passed after the death of the assessee for the Assessment Year 2005-06 under Section 260A of the Income Tax Act, 1961. The Court held that legal representatives are liable for the deceased's tax obligations, allowing for the continuation of proceedings against legal heirs. It emphasized the importance of Section 159 and ruled in favor of the revenue, quashing the Tribunal's decision. The Court directed the Assessing Officer to notify the legal representatives for a fresh assessment, highlighting the applicability of Section 159 in post-assessee demise proceedings. en-us Wed, 16 Jun 2021 00:00:00 +0530 Sat, 03 Jul 2021 23:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409277 The Court analyzed the validity of an assessment order passed after the death of the assessee for the Assessment Year 2005-06 under Section 260A of the Income Tax Act, 1961. The Court held that legal representatives are liable for the deceased's tax obligations, allowing for the continuation of proceedings against legal heirs. It emphasized the importance of Section 159 and ruled in favor of the revenue, quashing the Tribunal's decision. The Court directed the Assessing Officer to notify the legal representatives for a fresh assessment, highlighting the applicability of Section 159 in post-assessee demise proceedings. Case-Laws Income Tax Wed, 16 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409277