https://www.taxtmi.com/caselaws?id=466037 Where death of an assessee occurs between conclusion of hearing and making of assessment, section 159 deems the legal representative to be an assessee and proceedings to continue against them; nevertheless the court applied the principle underlying Order 22, rule 6 of the CPC to tax proceedings and held that an assessment pronounced after death without fresh notice to legal representatives is not automatically nullity but may be a curable defect, thereby sustaining the assessment and ruling against the assessee with the effect that revenue's assessment stands. en-us Wed, 08 Sep 1993 00:00:00 +0530 Wed, 21 Jan 2026 15:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466037 Where death of an assessee occurs between conclusion of hearing and making of assessment, section 159 deems the legal representative to be an assessee and proceedings to continue against them; nevertheless the court applied the principle underlying Order 22, rule 6 of the CPC to tax proceedings and held that an assessment pronounced after death without fresh notice to legal representatives is not automatically nullity but may be a curable defect, thereby sustaining the assessment and ruling against the assessee with the effect that revenue's assessment stands. Case-Laws Income Tax Wed, 08 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466037