https://www.taxtmi.com/caselaws?id=459832 The court upheld the validity of reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, against a deceased individual, as the legal heir actively participated in the process. The court determined that the legal heir's involvement, including responding to notices and being heard, validated the proceedings despite being initially issued in the deceased's name. Consequently, the legal heirs were held liable for the deceased's tax liabilities. The petitioners were granted an additional 30 days to file a return for the assessment year 2019-2020. en-us Tue, 31 Oct 2023 00:00:00 +0530 Mon, 30 Dec 2024 19:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459832 The court upheld the validity of reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, against a deceased individual, as the legal heir actively participated in the process. The court determined that the legal heir's involvement, including responding to notices and being heard, validated the proceedings despite being initially issued in the deceased's name. Consequently, the legal heirs were held liable for the deceased's tax liabilities. The petitioners were granted an additional 30 days to file a return for the assessment year 2019-2020. Case-Laws Income Tax Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459832