https://www.taxtmi.com/caselaws?id=428307 The court held that assessment proceedings against a deceased person are void unless legal representatives participate. The notice issued to the deceased assessee after their death was deemed illegal, as the legal representative did not engage with the authorities. Relying on legal principles and Section 292B of the Income Tax Act, the court set aside the notice and instructed authorities not to proceed. The judgment underscores the necessity of legal representative involvement in such cases to ensure jurisdictional compliance. en-us Mon, 01 Aug 2022 00:00:00 +0530 Wed, 28 Sep 2022 08:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428307 The court held that assessment proceedings against a deceased person are void unless legal representatives participate. The notice issued to the deceased assessee after their death was deemed illegal, as the legal representative did not engage with the authorities. Relying on legal principles and Section 292B of the Income Tax Act, the court set aside the notice and instructed authorities not to proceed. The judgment underscores the necessity of legal representative involvement in such cases to ensure jurisdictional compliance. Case-Laws Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428307