https://www.taxtmi.com/caselaws?id=430490 The dominant issue was whether scrutiny assessment proceedings initiated and completed against a deceased assessee were valid. The HC held that, despite the death having been duly intimated and the return disclosing filing by a legal representative, the Department issued the jurisdictional notice under s. 143(2) and passed the assessment order in the name of the deceased, without impleading all legal representatives as mandated by law. Such jurisdictional defect rendered the proceedings void ab initio. Consequently, the notice under s. 143(2), the assessment order, and all consequential proceedings and notices were set aside as null and void. en-us Wed, 09 Nov 2022 00:00:00 +0530 Fri, 26 Dec 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430490 The dominant issue was whether scrutiny assessment proceedings initiated and completed against a deceased assessee were valid. The HC held that, despite the death having been duly intimated and the return disclosing filing by a legal representative, the Department issued the jurisdictional notice under s. 143(2) and passed the assessment order in the name of the deceased, without impleading all legal representatives as mandated by law. Such jurisdictional defect rendered the proceedings void ab initio. Consequently, the notice under s. 143(2), the assessment order, and all consequential proceedings and notices were set aside as null and void. Case-Laws Income Tax Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430490