https://www.taxtmi.com/highlights?id=66930 Reopening of assessment u/s 147 - notice against dead assessee - no notice issued to legal representative - No notice whatsoever was issued to the legal representative/s of the assessee before undertaking the reassessment proceedings. Thus, the impugned re-assessment and the assessment order having been passed against the dead assessee, is invalid and the same cannot be sustained in the eyes of law. - HC en-us Mon, 05 Dec 2022 18:12:58 +0530 Mon, 05 Dec 2022 18:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66930 Reopening of assessment u/s 147 - notice against dead assessee - no notice issued to legal representative - No notice whatsoever was issued to the legal representative/s of the assessee before undertaking the reassessment proceedings. Thus, the impugned re-assessment and the assessment order having been passed against the dead assessee, is invalid and the same cannot be sustained in the eyes of law. - HC Highlights Income Tax Mon, 05 Dec 2022 18:12:58 +0530 https://www.taxtmi.com/highlights?id=66930