https://www.taxtmi.com/caselaws?id=430836 The court declared the assessment order and demand notice against the deceased individual as illegal, setting aside the assessment order. It emphasized that proceedings against a deceased person are not permissible without the active participation of legal representatives, highlighting the jurisdictional defect in such cases. The court directed the income tax authorities not to proceed against the deceased assessee and stressed the importance of legal representation in assessment proceedings involving deceased individuals for maintaining the validity of the process. en-us Tue, 23 Aug 2022 00:00:00 +0530 Tue, 29 Nov 2022 09:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430836 The court declared the assessment order and demand notice against the deceased individual as illegal, setting aside the assessment order. It emphasized that proceedings against a deceased person are not permissible without the active participation of legal representatives, highlighting the jurisdictional defect in such cases. The court directed the income tax authorities not to proceed against the deceased assessee and stressed the importance of legal representation in assessment proceedings involving deceased individuals for maintaining the validity of the process. Case-Laws Income Tax Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430836