https://www.taxtmi.com/caselaws?id=410705 The Tribunal ruled in favor of the assessee in an appeal against the assessment order, holding that the notice issued on the deceased assessee was not legally valid as it was not served on the legal heir. The Tribunal emphasized the necessity of issuing notices to the correct person for reassessment proceedings to be valid, citing relevant legal precedents. Consequently, the assessment order was quashed, highlighting the importance of proper notice service and adherence to jurisdictional requirements in assessment proceedings. en-us Fri, 30 Jul 2021 00:00:00 +0530 Sat, 07 Aug 2021 08:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410705 The Tribunal ruled in favor of the assessee in an appeal against the assessment order, holding that the notice issued on the deceased assessee was not legally valid as it was not served on the legal heir. The Tribunal emphasized the necessity of issuing notices to the correct person for reassessment proceedings to be valid, citing relevant legal precedents. Consequently, the assessment order was quashed, highlighting the importance of proper notice service and adherence to jurisdictional requirements in assessment proceedings. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410705