https://www.taxtmi.com/caselaws?id=433125 The Court allowed the writ application, setting aside the impugned notice under Section 153C for assessment years 2013-14 to 2019-20 against a deceased individual. Emphasizing the importance of a valid notice as the foundation for assessment validity, the Court held that proceedings initiated without a valid notice are void. Citing precedents, the judgment underscored the necessity of issuing notices to legal heirs and representatives of deceased individuals. The decision granted the requested reliefs, quashed the notice, and terminated all consequential proceedings, emphasizing compliance with procedural mandates for assessment proceedings involving deceased individuals. en-us Mon, 16 Jan 2023 00:00:00 +0530 Fri, 20 Jan 2023 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433125 The Court allowed the writ application, setting aside the impugned notice under Section 153C for assessment years 2013-14 to 2019-20 against a deceased individual. Emphasizing the importance of a valid notice as the foundation for assessment validity, the Court held that proceedings initiated without a valid notice are void. Citing precedents, the judgment underscored the necessity of issuing notices to legal heirs and representatives of deceased individuals. The decision granted the requested reliefs, quashed the notice, and terminated all consequential proceedings, emphasizing compliance with procedural mandates for assessment proceedings involving deceased individuals. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433125