https://www.taxtmi.com/caselaws?id=463607 HC held that failure to notify the Department of the assessee's death does not, by itself, extend statutory limitation and there is no statutory duty on legal representatives to intimate death or cancel PAN. Relying on the SC principle that a notice issued to a non-existent entity renders jurisdictionation and resulting assessment void, the court treated the notice and assessment as substantively illegal rather than a curable procedural defect and decided in favour of the assessee. en-us Wed, 29 Nov 2023 00:00:00 +0530 Mon, 27 Jul 2026 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463607 HC held that failure to notify the Department of the assessee's death does not, by itself, extend statutory limitation and there is no statutory duty on legal representatives to intimate death or cancel PAN. Relying on the SC principle that a notice issued to a non-existent entity renders jurisdictionation and resulting assessment void, the court treated the notice and assessment as substantively illegal rather than a curable procedural defect and decided in favour of the assessee. Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463607