https://www.taxtmi.com/caselaws?id=765577 ITAT Delhi ruled that a notice under Section 143(2) issued in the name of a deceased assessee was invalid, as the assessee had died before the notice was issued. The tribunal held that Section 292BB provisions apply only to the assessee and not to legal heirs, rejecting the Department's argument that legal heirs' participation in assessment proceedings validated the defective notice. The assessment order based on the invalid notice was set aside, with the case decided in favor of the assessee's legal heirs. en-us Fri, 31 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765577 ITAT Delhi ruled that a notice under Section 143(2) issued in the name of a deceased assessee was invalid, as the assessee had died before the notice was issued. The tribunal held that Section 292BB provisions apply only to the assessee and not to legal heirs, rejecting the Department's argument that legal heirs' participation in assessment proceedings validated the defective notice. The assessment order based on the invalid notice was set aside, with the case decided in favor of the assessee's legal heirs. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765577