https://www.taxtmi.com/caselaws?id=433955 The Court allowed the Petition, setting aside the notices issued under Section 148 of the Income Tax Act against a deceased individual. The Court emphasized that such notices are invalid unless legal representatives consent to the proceedings without objection, citing legal precedent. The Order under Section 148A(d) was also overturned based on the principle that re-assessment proceedings against deceased persons require the legal heir's participation without objection. en-us Fri, 10 Feb 2023 00:00:00 +0530 Mon, 10 Apr 2023 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433955 The Court allowed the Petition, setting aside the notices issued under Section 148 of the Income Tax Act against a deceased individual. The Court emphasized that such notices are invalid unless legal representatives consent to the proceedings without objection, citing legal precedent. The Order under Section 148A(d) was also overturned based on the principle that re-assessment proceedings against deceased persons require the legal heir's participation without objection. Case-Laws Income Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433955