https://www.taxtmi.com/caselaws?id=419399 The Court remitted the case to the assessing authority for further action, emphasizing procedural fairness and legal compliance in tax assessment processes. The Court directed the authority to allow the petitioner to respond to the Section 148 notice and ensure consistency and legality in reasons for reopening the assessment. The importance of transparency, adherence to legal requirements, and accurate representation in legal proceedings, especially concerning deceased individuals, was underscored. en-us Fri, 18 Feb 2022 00:00:00 +0530 Thu, 10 Mar 2022 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419399 The Court remitted the case to the assessing authority for further action, emphasizing procedural fairness and legal compliance in tax assessment processes. The Court directed the authority to allow the petitioner to respond to the Section 148 notice and ensure consistency and legality in reasons for reopening the assessment. The importance of transparency, adherence to legal requirements, and accurate representation in legal proceedings, especially concerning deceased individuals, was underscored. Case-Laws Income Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419399