https://www.taxtmi.com/highlights?id=85471 ITAT ruled that notice under section 143(2) issued in the name of deceased assessee Smt. S was invalid, despite participation of legal heirs in assessment proceedings. The tribunal rejected Revenue's reliance on section 292BB, clarifying that its provisions apply only to living assessees, not their legal heirs. The assessment order based on defective notice was held void ab initio. The tribunal emphasized that mere participation of legal representatives cannot cure jurisdictional defect of notice issued to deceased person. Assessment proceedings conducted pursuant to invalid notice were set aside, with tribunal ruling in favor of assessee's legal heirs. en-us Tue, 04 Feb 2025 08:46:52 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85471 ITAT ruled that notice under section 143(2) issued in the name of deceased assessee Smt. S was invalid, despite participation of legal heirs in assessment proceedings. The tribunal rejected Revenue's reliance on section 292BB, clarifying that its provisions apply only to living assessees, not their legal heirs. The assessment order based on defective notice was held void ab initio. The tribunal emphasized that mere participation of legal representatives cannot cure jurisdictional defect of notice issued to deceased person. Assessment proceedings conducted pursuant to invalid notice were set aside, with tribunal ruling in favor of assessee's legal heirs. Highlights Income Tax Tue, 04 Feb 2025 08:46:52 +0530 https://www.taxtmi.com/highlights?id=85471