https://www.taxtmi.com/caselaws?id=776189 Reassessment proceedings and the assessment order were invalid where the department had prior notice of the assessee's death, yet notices under sections 143(2) and 142(1) and the final order were ued in the name of the deceased without impleading the legal representative. The defect was treated as substantive, not a curable irregularity under section 292B, because the assessing authority knew of the death before proceeding further. On these facts, the reassessment and assessment order were quashed. en-us Tue, 29 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 12:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776189 Reassessment proceedings and the assessment order were invalid where the department had prior notice of the assessee's death, yet notices under sections 143(2) and 142(1) and the final order were ued in the name of the deceased without impleading the legal representative. The defect was treated as substantive, not a curable irregularity under section 292B, because the assessing authority knew of the death before proceeding further. On these facts, the reassessment and assessment order were quashed. Case-Laws Income Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776189