https://www.taxtmi.com/caselaws?id=428568 The Tribunal held that reassessment proceedings against a deceased person are invalid, rendering subsequent actions without jurisdiction. The legal heirs successfully challenged the additions made by the Assessing Officer, as proper explanations were lacking. Despite a delay in filing the appeal, it was condoned due to special circumstances. The judgment underscores the necessity of following correct legal procedures and jurisdictional requirements in income tax assessments of deceased individuals. en-us Fri, 30 Sep 2022 00:00:00 +0530 Tue, 04 Oct 2022 08:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428568 The Tribunal held that reassessment proceedings against a deceased person are invalid, rendering subsequent actions without jurisdiction. The legal heirs successfully challenged the additions made by the Assessing Officer, as proper explanations were lacking. Despite a delay in filing the appeal, it was condoned due to special circumstances. The judgment underscores the necessity of following correct legal procedures and jurisdictional requirements in income tax assessments of deceased individuals. Case-Laws Income Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428568