https://www.taxtmi.com/caselaws?id=428310 The High Court set aside the assessment order and demand notice issued to a deceased person under the Income Tax Act, 1961. Citing legal precedents, the court held that proceedings against a deceased assessee are null and void unless legal representatives participate. The court emphasized that mere intimation of death does not constitute legal representation and that notices to deceased individuals do not fall under Section 292BB. Consequently, the court invalidated the assessment proceedings, highlighting the importance of legal representation and ruling in favor of the petitioner. en-us Mon, 19 Sep 2022 00:00:00 +0530 Tue, 27 Sep 2022 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428310 The High Court set aside the assessment order and demand notice issued to a deceased person under the Income Tax Act, 1961. Citing legal precedents, the court held that proceedings against a deceased assessee are null and void unless legal representatives participate. The court emphasized that mere intimation of death does not constitute legal representation and that notices to deceased individuals do not fall under Section 292BB. Consequently, the court invalidated the assessment proceedings, highlighting the importance of legal representation and ruling in favor of the petitioner. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428310