https://www.taxtmi.com/caselaws?id=758339 The ITAT Kolkata allowed the appeal challenging an assessment order where the AO issued a notice u/s 148 to a deceased person. The tribunal held that under section 159 of the Act, when an assessee dies, proceedings must be taken against the legal representative who is deemed to be an assessee. The AO failed to substitute the legal heir's name and issue proper notice u/s 148 to the legal representative. The assessment order was declared bad in law as it was neither issued to nor framed against any specific legal heir, making it unenforceable. en-us Tue, 10 Sep 2024 00:00:00 +0530 Mon, 16 Dec 2024 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758339 The ITAT Kolkata allowed the appeal challenging an assessment order where the AO issued a notice u/s 148 to a deceased person. The tribunal held that under section 159 of the Act, when an assessee dies, proceedings must be taken against the legal representative who is deemed to be an assessee. The AO failed to substitute the legal heir's name and issue proper notice u/s 148 to the legal representative. The assessment order was declared bad in law as it was neither issued to nor framed against any specific legal heir, making it unenforceable. Case-Laws Income Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758339