https://www.taxtmi.com/caselaws?id=459673 An assessment completed after the assessee's death was found unsustainable because the legal heirs were not given a fair and adequate opportunity to respond. Although notice had been issued to the legal representatives, the time allowed for reply and hearing was insufficient, so the proceedings were concluded without proper representation of the deceased assessee's estate. The assessment order was therefore set aside and the matter remitted to the assessing authority for fresh consideration after giving due opportunity to the legal heirs. en-us Thu, 04 May 2023 00:00:00 +0530 Sat, 21 Dec 2024 21:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459673 An assessment completed after the assessee's death was found unsustainable because the legal heirs were not given a fair and adequate opportunity to respond. Although notice had been issued to the legal representatives, the time allowed for reply and hearing was insufficient, so the proceedings were concluded without proper representation of the deceased assessee's estate. The assessment order was therefore set aside and the matter remitted to the assessing authority for fresh consideration after giving due opportunity to the legal heirs. Case-Laws Income Tax Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459673