https://www.taxtmi.com/caselaws?id=434296 The court found the reassessment proceedings initiated against the deceased assessee to be invalid as they were conducted without involving the legal representatives. The court quashed the reassessment order and all consequential notices, emphasizing that notices should be issued to correct and living individuals, not to deceased persons. The court highlighted that penalty proceedings against a deceased assessee were dropped, reinforcing the invalidity of the reassessment proceedings. Ultimately, the court ruled in favor of the petitioner, declaring the proceedings as void ab initio. en-us Thu, 09 Feb 2023 00:00:00 +0530 Fri, 11 Aug 2023 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434296 The court found the reassessment proceedings initiated against the deceased assessee to be invalid as they were conducted without involving the legal representatives. The court quashed the reassessment order and all consequential notices, emphasizing that notices should be issued to correct and living individuals, not to deceased persons. The court highlighted that penalty proceedings against a deceased assessee were dropped, reinforcing the invalidity of the reassessment proceedings. Ultimately, the court ruled in favor of the petitioner, declaring the proceedings as void ab initio. Case-Laws Income Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434296