https://www.taxtmi.com/caselaws?id=459094 Assessment proceedings initiated and concluded against a deceased assessee are void, because where death occurs during pendency the Revenue must proceed against the legal representative under Section 159(2)(a) from the stage existing on the date of death. Accordingly, the assessment order, computation sheet, demand notices and penalty proceedings could not stand. Once those consequential demands fell, the bank account freezing order also could not survive independently. The matter was remitted to the stage after the Section 148 notice so that proceedings could continue lawfully against the legal representative with an opportunity to respond. en-us Wed, 19 Jun 2024 00:00:00 +0530 Fri, 29 Nov 2024 18:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459094 Assessment proceedings initiated and concluded against a deceased assessee are void, because where death occurs during pendency the Revenue must proceed against the legal representative under Section 159(2)(a) from the stage existing on the date of death. Accordingly, the assessment order, computation sheet, demand notices and penalty proceedings could not stand. Once those consequential demands fell, the bank account freezing order also could not survive independently. The matter was remitted to the stage after the Section 148 notice so that proceedings could continue lawfully against the legal representative with an opportunity to respond. Case-Laws Income Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459094