https://www.taxtmi.com/caselaws?id=427832 The Court declared the reassessment notice and assessment order issued under the Income Tax Act as invalid due to lack of notice to the legal representatives of the deceased assessee. The Court emphasized the importance of providing such notice to ensure procedural fairness and compliance with statutory requirements, highlighting the need for authorities to respect the rights of legal heirs in such cases. en-us Thu, 15 Sep 2022 00:00:00 +0530 Mon, 21 Nov 2022 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427832 The Court declared the reassessment notice and assessment order issued under the Income Tax Act as invalid due to lack of notice to the legal representatives of the deceased assessee. The Court emphasized the importance of providing such notice to ensure procedural fairness and compliance with statutory requirements, highlighting the need for authorities to respect the rights of legal heirs in such cases. Case-Laws Income Tax Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427832