https://www.taxtmi.com/caselaws?id=784100 The dominant issue was whether a notice u/s 143(2) and a best-judgment assessment u/s 144 issued/passed in the name of a deceased assessee were valid. The Tribunal held that issuance of the jurisdictional notice after the assessee's death rendered the proceedings non est, and the defect could not be cured by s. 292B, since assessment jurisdiction cannot arise from an invalid notice. Relying on HC authority that notices to dead persons are unenforceable and SC law that assessment cannot be made on a deceased individual, it set aside the notice and consequential assessment. The appeal was allowed. en-us Wed, 03 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784100 The dominant issue was whether a notice u/s 143(2) and a best-judgment assessment u/s 144 issued/passed in the name of a deceased assessee were valid. The Tribunal held that issuance of the jurisdictional notice after the assessee's death rendered the proceedings non est, and the defect could not be cured by s. 292B, since assessment jurisdiction cannot arise from an invalid notice. Relying on HC authority that notices to dead persons are unenforceable and SC law that assessment cannot be made on a deceased individual, it set aside the notice and consequential assessment. The appeal was allowed. Case-Laws Income Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784100