https://www.taxtmi.com/caselaws?id=769755 The SC/Tribunal invalidated an income tax assessment order issued in the name of a deceased assessee. Despite the legal heir's non-response and continued business operations, the court held that the Assessing Officer's failure to issue notices and assessment to the legal representative renders the order procedurally invalid. The income relating to the post-death period must be assessed under the deceased's estate per section 150 of the Income Tax Act. en-us Tue, 29 Apr 2025 00:00:00 +0530 Thu, 01 May 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769755 The SC/Tribunal invalidated an income tax assessment order issued in the name of a deceased assessee. Despite the legal heir's non-response and continued business operations, the court held that the Assessing Officer's failure to issue notices and assessment to the legal representative renders the order procedurally invalid. The income relating to the post-death period must be assessed under the deceased's estate per section 150 of the Income Tax Act. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769755