https://www.taxtmi.com/caselaws?id=445650 The Madras HC set aside reassessment proceedings initiated against a deceased assessee. The court held that while Section 159(2)(b) of the Income Tax Act permits proceedings against a deceased person's legal representative, the department failed to substitute the legal representative in place of the deceased. The assessment order was improperly passed in the name of the dead person despite the legal representative's participation. Following precedent, the court ruled that no proceedings can be initiated against a dead person, making the orders unsustainable and liable to be set aside. en-us Wed, 18 Oct 2023 00:00:00 +0530 Sat, 11 Nov 2023 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445650 The Madras HC set aside reassessment proceedings initiated against a deceased assessee. The court held that while Section 159(2)(b) of the Income Tax Act permits proceedings against a deceased person's legal representative, the department failed to substitute the legal representative in place of the deceased. The assessment order was improperly passed in the name of the dead person despite the legal representative's participation. Following precedent, the court ruled that no proceedings can be initiated against a dead person, making the orders unsustainable and liable to be set aside. Case-Laws Income Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445650