https://www.taxtmi.com/caselaws?id=781460 HC held reopening of assessment against a deceased assessee valid and legal representatives are liable under Section 159; proceedings under Section 159(2)(b) could be continued despite the assessee's death. Challenges that notices or assessments were time-barred or beyond jurisdiction were rejected. However, HC quashed the impugned orders and remitted the matter for a fresh merits decision by the assessing authority, allowing the legal representative an opportunity to explain, while directing that jurisdictional or limitation objections are not to be reopened on remand. en-us Mon, 27 Oct 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781460 HC held reopening of assessment against a deceased assessee valid and legal representatives are liable under Section 159; proceedings under Section 159(2)(b) could be continued despite the assessee's death. Challenges that notices or assessments were time-barred or beyond jurisdiction were rejected. However, HC quashed the impugned orders and remitted the matter for a fresh merits decision by the assessing authority, allowing the legal representative an opportunity to explain, while directing that jurisdictional or limitation objections are not to be reopened on remand. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781460