https://www.taxtmi.com/caselaws?id=758868 The ITAT quashed the assessment order as invalid, as it was issued in the name of a deceased person, violating Section 159 of the Income Tax Act. The tribunal emphasized that no notice was served on the legal representative post the assessee's death. Consequently, the appeal was allowed, nullifying the assessment and confirming the precedent set by the jurisdictional High Court. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 19 Sep 2024 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758868 The ITAT quashed the assessment order as invalid, as it was issued in the name of a deceased person, violating Section 159 of the Income Tax Act. The tribunal emphasized that no notice was served on the legal representative post the assessee's death. Consequently, the appeal was allowed, nullifying the assessment and confirming the precedent set by the jurisdictional High Court. Case-Laws Income Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758868