https://www.taxtmi.com/highlights?id=63100 Validity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - the writ applicant has not surrendered to the jurisdiction of the Assessing Officer by submitting return in response to the impugned notices neither the jurisdictional Assessing Officer has issued notice upon writ applicant as legal representative representing estate of deceased assessee. - the proceedings initiated by the AO against the deceased assessee are not tenable in the eye of law and are required to be quashed and set aside. - HC en-us Tue, 26 Apr 2022 08:17:20 +0530 Tue, 26 Apr 2022 08:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63100 Validity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - the writ applicant has not surrendered to the jurisdiction of the Assessing Officer by submitting return in response to the impugned notices neither the jurisdictional Assessing Officer has issued notice upon writ applicant as legal representative representing estate of deceased assessee. - the proceedings initiated by the AO against the deceased assessee are not tenable in the eye of law and are required to be quashed and set aside. - HC Highlights Income Tax Tue, 26 Apr 2022 08:17:20 +0530 https://www.taxtmi.com/highlights?id=63100