https://www.taxtmi.com/caselaws?id=459246 HC upheld reopening of assessment, finding attempted suppression by the assessee and rejecting the contention that notices/orders issued in the name of the deceased are non-est. The ITO's noting of the death is accepted, and the legal heir is to be treated as deemed assessee for future proceedings. The petitioner must respond to the reissued s.142(1) notice. The revenue is directed to correct records to reflect the deceased as "C/o. legal heir" and may, if desired, issue a fresh notice under s.148(1). en-us Mon, 10 Jul 2023 00:00:00 +0530 Tue, 18 Nov 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459246 HC upheld reopening of assessment, finding attempted suppression by the assessee and rejecting the contention that notices/orders issued in the name of the deceased are non-est. The ITO's noting of the death is accepted, and the legal heir is to be treated as deemed assessee for future proceedings. The petitioner must respond to the reissued s.142(1) notice. The revenue is directed to correct records to reflect the deceased as "C/o. legal heir" and may, if desired, issue a fresh notice under s.148(1). Case-Laws Income Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459246