https://www.taxtmi.com/caselaws?id=409853 The court set aside the Impugned Notices and the Assessment Order dated 14.11.2019 as the Notice under Section 148 was issued in the name of a deceased person, making all subsequent proceedings invalid. The judgment emphasized the importance of issuing notices correctly and not to a deceased individual as a jurisdictional requirement. It clarified that legal heirs are not statutorily obligated to inform the tax department of the assessee's death and discussed the inapplicability of certain sections of the Income Tax Act to legal representatives. en-us Wed, 14 Jul 2021 00:00:00 +0530 Wed, 15 Sep 2021 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409853 The court set aside the Impugned Notices and the Assessment Order dated 14.11.2019 as the Notice under Section 148 was issued in the name of a deceased person, making all subsequent proceedings invalid. The judgment emphasized the importance of issuing notices correctly and not to a deceased individual as a jurisdictional requirement. It clarified that legal heirs are not statutorily obligated to inform the tax department of the assessee's death and discussed the inapplicability of certain sections of the Income Tax Act to legal representatives. Case-Laws Income Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409853