https://www.taxtmi.com/caselaws?id=426799 The HC set aside the notice issued under Section 148 of the Income Tax Act, 1961, to a deceased individual, ruling it invalid. The Court emphasized that assessment proceedings against a deceased person are null unless their legal representatives actively participate. Section 292B was deemed inapplicable as it does not validate notices to deceased individuals. The legal representative in this case did not submit to jurisdiction or participate, rendering the proceedings void. Consequently, the HC prohibited the income tax authorities from continuing the assessment against the deceased, underscoring the necessity of legal representation in such matters. en-us Mon, 01 Aug 2022 00:00:00 +0530 Wed, 25 Feb 2026 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426799 The HC set aside the notice issued under Section 148 of the Income Tax Act, 1961, to a deceased individual, ruling it invalid. The Court emphasized that assessment proceedings against a deceased person are null unless their legal representatives actively participate. Section 292B was deemed inapplicable as it does not validate notices to deceased individuals. The legal representative in this case did not submit to jurisdiction or participate, rendering the proceedings void. Consequently, the HC prohibited the income tax authorities from continuing the assessment against the deceased, underscoring the necessity of legal representation in such matters. Case-Laws Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426799