https://www.taxtmi.com/caselaws?id=413681 The Tribunal allowed the appeal, holding that the assessment order based on the notice issued to a deceased person was invalid and quashed. The Tribunal emphasized the importance of serving notices to the correct person, including the legal heir of the deceased assessee, for the validity of the notice and subsequent proceedings. The Tribunal found discrepancies in the service of the notice and dismissed the Department's argument regarding prompt notification of the assessee's death. The appeal was partially allowed, with the Tribunal ruling that a notice issued in the name of a dead person cannot lead to a valid assessment order. en-us Tue, 05 Oct 2021 00:00:00 +0530 Mon, 18 Oct 2021 09:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413681 The Tribunal allowed the appeal, holding that the assessment order based on the notice issued to a deceased person was invalid and quashed. The Tribunal emphasized the importance of serving notices to the correct person, including the legal heir of the deceased assessee, for the validity of the notice and subsequent proceedings. The Tribunal found discrepancies in the service of the notice and dismissed the Department's argument regarding prompt notification of the assessee's death. The appeal was partially allowed, with the Tribunal ruling that a notice issued in the name of a dead person cannot lead to a valid assessment order. Case-Laws Income Tax Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413681