https://www.taxtmi.com/caselaws?id=447812 Where an assessee dies, s.159 of the Income-tax Act fastens liability on the legal representative to the same extent as the deceased, but a valid assessment must be made after bringing the legal heir on record and issuing notice to the legal heir. Since, after the assessee's death, no legal heir was substituted and no notice was issued in the legal heir's name, the assessment framed in the deceased's name was void ab initio and non est in law. Consequently, the impugned assessment order was quashed and the appeal was allowed. en-us Mon, 16 Oct 2023 00:00:00 +0530 Sat, 27 Dec 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447812 Where an assessee dies, s.159 of the Income-tax Act fastens liability on the legal representative to the same extent as the deceased, but a valid assessment must be made after bringing the legal heir on record and issuing notice to the legal heir. Since, after the assessee's death, no legal heir was substituted and no notice was issued in the legal heir's name, the assessment framed in the deceased's name was void ab initio and non est in law. Consequently, the impugned assessment order was quashed and the appeal was allowed. Case-Laws Income Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447812