https://www.taxtmi.com/caselaws?id=424667 The court allowed the writ petition challenging a notice issued under Section 148 of the Income Tax Act in the name of the deceased father. Emphasizing the legal responsibilities of representatives under Section 159, the court ruled in favor of the petitioner, directing the respondent to issue a fresh notice to the petitioner as the legal representative within a specified timeframe for completing assessment procedures. The judgment highlighted the implications of Section 159(3) and the necessity for compliance with legal provisions and due process, ultimately granting relief to the petitioner without awarding costs. en-us Thu, 24 Mar 2022 00:00:00 +0530 Wed, 06 Jul 2022 08:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424667 The court allowed the writ petition challenging a notice issued under Section 148 of the Income Tax Act in the name of the deceased father. Emphasizing the legal responsibilities of representatives under Section 159, the court ruled in favor of the petitioner, directing the respondent to issue a fresh notice to the petitioner as the legal representative within a specified timeframe for completing assessment procedures. The judgment highlighted the implications of Section 159(3) and the necessity for compliance with legal provisions and due process, ultimately granting relief to the petitioner without awarding costs. Case-Laws Income Tax Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424667