https://www.taxtmi.com/caselaws?id=442044 The court allowed the petition, quashing the order u/s 143(3) of the Income Tax Act and the notice proposing to reopen assessment of a deceased assessee. It held that proceedings against deceased persons are void ab initio, citing relevant precedents. Sections 292B and 292BB were deemed inapplicable to notices issued to deceased persons. The court emphasized non-compliance with amended provisions post-01.04.2021, declaring the impugned order null. The petition was granted, setting aside the order and notice, with direct service permitted and no costs awarded. en-us Mon, 31 Jul 2023 00:00:00 +0530 Tue, 22 Aug 2023 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442044 The court allowed the petition, quashing the order u/s 143(3) of the Income Tax Act and the notice proposing to reopen assessment of a deceased assessee. It held that proceedings against deceased persons are void ab initio, citing relevant precedents. Sections 292B and 292BB were deemed inapplicable to notices issued to deceased persons. The court emphasized non-compliance with amended provisions post-01.04.2021, declaring the impugned order null. The petition was granted, setting aside the order and notice, with direct service permitted and no costs awarded. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442044