https://www.taxtmi.com/caselaws?id=439401 The Tribunal held that the reassessment notice issued to a deceased person was invalid as it was not served on the legal heirs within the prescribed period. The Tribunal emphasized the importance of serving notices to the correct person for jurisdictional requirements under Section 147/148 of the Income-tax Act, 1961. The Tribunal found the proceedings against the legal heir to be barred by limitation and highlighted that Section 292B does not rectify the illegality of issuing notices to a deceased person. Consequently, the Tribunal allowed the appeals, quashing the lower tax authorities' orders. en-us Wed, 21 Jun 2023 00:00:00 +0530 Thu, 22 Jun 2023 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439401 The Tribunal held that the reassessment notice issued to a deceased person was invalid as it was not served on the legal heirs within the prescribed period. The Tribunal emphasized the importance of serving notices to the correct person for jurisdictional requirements under Section 147/148 of the Income-tax Act, 1961. The Tribunal found the proceedings against the legal heir to be barred by limitation and highlighted that Section 292B does not rectify the illegality of issuing notices to a deceased person. Consequently, the Tribunal allowed the appeals, quashing the lower tax authorities' orders. Case-Laws Income Tax Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439401