https://www.taxtmi.com/caselaws?id=762745 The SC set aside the HC's restriction preventing the appellant, as legal representatives, from contesting the validity of initial assessment notices issued in the name of the deceased original assessee. The SC held that merely responding to such notices does not validate the proceedings initiated against a dead person. The appellant is permitted to raise the contention regarding the defective issuance of the initial notices along with all other available defenses before the Assessing Officer. The matter is remanded for fresh consideration of all contentions on their merits and in accordance with law. en-us Thu, 28 Nov 2024 00:00:00 +0530 Wed, 29 Apr 2026 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762745 The SC set aside the HC's restriction preventing the appellant, as legal representatives, from contesting the validity of initial assessment notices issued in the name of the deceased original assessee. The SC held that merely responding to such notices does not validate the proceedings initiated against a dead person. The appellant is permitted to raise the contention regarding the defective issuance of the initial notices along with all other available defenses before the Assessing Officer. The matter is remanded for fresh consideration of all contentions on their merits and in accordance with law. Case-Laws Income Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762745