https://www.taxtmi.com/caselaws?id=417379 The court held that the notice and proceedings against a deceased person under Section 148 of the Income Tax Act were void ab initio as the jurisdictional requirement was not fulfilled. Section 159 did not apply since the legal representatives did not step in during the deceased's lifetime. Section 292B was deemed inapplicable to deceased individuals, and Section 292BB did not apply to legal representatives who did not cooperate. The court declared the notice null and void, setting aside all subsequent proceedings and allowing the petition with no costs imposed. en-us Mon, 17 Jan 2022 00:00:00 +0530 Thu, 28 Apr 2022 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417379 The court held that the notice and proceedings against a deceased person under Section 148 of the Income Tax Act were void ab initio as the jurisdictional requirement was not fulfilled. Section 159 did not apply since the legal representatives did not step in during the deceased's lifetime. Section 292B was deemed inapplicable to deceased individuals, and Section 292BB did not apply to legal representatives who did not cooperate. The court declared the notice null and void, setting aside all subsequent proceedings and allowing the petition with no costs imposed. Case-Laws Income Tax Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417379