https://www.taxtmi.com/caselaws?id=435545 Reassessment proceedings and notices issued against a dissolved LLP that had ceased to exist could not validly continue, because action under the Income-tax Act cannot be sustained against a non-existent assessee; the impugned notices and consequential order were therefore invalidated. The text also notes that where the assessment issue survived only against the legal representative of a deceased managing partner, fresh notice under Section 148A(b) could be issued to that legal representative, with an opportunity to reply and be heard, and limitation would not bar such action on the peculiar facts described. en-us Thu, 16 Mar 2023 00:00:00 +0530 Wed, 22 Mar 2023 08:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435545 Reassessment proceedings and notices issued against a dissolved LLP that had ceased to exist could not validly continue, because action under the Income-tax Act cannot be sustained against a non-existent assessee; the impugned notices and consequential order were therefore invalidated. The text also notes that where the assessment issue survived only against the legal representative of a deceased managing partner, fresh notice under Section 148A(b) could be issued to that legal representative, with an opportunity to reply and be heard, and limitation would not bar such action on the peculiar facts described. Case-Laws Income Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435545