https://www.taxtmi.com/caselaws?id=36293 Under section 159 of the Income-tax Act, assessment proceedings continued in the name of a deceased assessee are not automatically void. Where the legal representative receives notice, participates without objection, and contests the matter on merits, the defect may be treated as a curable irregularity rather than a jurisdictional nullity. Because the statutory protection is intended for the legal representative's benefit, it may be waived by conduct. Whether waiver occurred depends on the facts found, including actual participation and absence of timely objection; without those findings, the consequence for limitation on any fresh assessment cannot be finally determined. en-us Fri, 25 Jul 1980 00:00:00 +0530 Tue, 24 Jun 2025 16:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36293 Under section 159 of the Income-tax Act, assessment proceedings continued in the name of a deceased assessee are not automatically void. Where the legal representative receives notice, participates without objection, and contests the matter on merits, the defect may be treated as a curable irregularity rather than a jurisdictional nullity. Because the statutory protection is intended for the legal representative's benefit, it may be waived by conduct. Whether waiver occurred depends on the facts found, including actual participation and absence of timely objection; without those findings, the consequence for limitation on any fresh assessment cannot be finally determined. Case-Laws Income Tax Fri, 25 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36293