https://www.taxtmi.com/caselaws?id=775869 Proceedings initiated against a deceased person after their death cannot be continued against their legal representatives under Section 159. If proceedings had begun during the assessee's lifetime, continuation against legal representatives would be permissible. Since the proceedings in this case were initiated posthumously, they are invalid. The HC upheld the quashing of such proceedings and set aside the order against the deceased person. en-us Tue, 22 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775869 Proceedings initiated against a deceased person after their death cannot be continued against their legal representatives under Section 159. If proceedings had begun during the assessee's lifetime, continuation against legal representatives would be permissible. Since the proceedings in this case were initiated posthumously, they are invalid. The HC upheld the quashing of such proceedings and set aside the order against the deceased person. Case-Laws Income Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775869