https://www.taxtmi.com/caselaws?id=756663 The Delhi HC set aside reopening notices issued in the name of deceased assessees, ruling that proceedings against legal representatives require formal notice under Section 159. The court found that revenue authorities mechanically continued proceedings without adopting corrective measures or consciously invoking statutory provisions for legal representatives. Legal representatives have rights to contest proceedings and assert liability extent, necessitating proper notice. The court granted liberty to revenue to proceed against legal heirs if legally permissible, emphasizing the mandatory requirement of formal notice to legal representatives rather than continuing proceedings in deceased assessee's name. en-us Wed, 24 Jul 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756663 The Delhi HC set aside reopening notices issued in the name of deceased assessees, ruling that proceedings against legal representatives require formal notice under Section 159. The court found that revenue authorities mechanically continued proceedings without adopting corrective measures or consciously invoking statutory provisions for legal representatives. Legal representatives have rights to contest proceedings and assert liability extent, necessitating proper notice. The court granted liberty to revenue to proceed against legal heirs if legally permissible, emphasizing the mandatory requirement of formal notice to legal representatives rather than continuing proceedings in deceased assessee's name. Case-Laws Income Tax Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756663