https://www.taxtmi.com/caselaws?id=466061 Reopening of assessment against a deceased assessee was treated as a procedural irregularity rather than a nullity, with reliance on precedent holding assessments in the name of a deceased person curable. The non-issue of notice to legal representatives was characterised as a curable defect not invalidating the assessment. Consequentially, the file is restored to the assessing officer with directions to bring the legal representatives on record, allow them an opportunity to be heard, and reframe the assessment in the name of the legal heirs in accordance with law. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 20 Jan 2026 17:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466061 Reopening of assessment against a deceased assessee was treated as a procedural irregularity rather than a nullity, with reliance on precedent holding assessments in the name of a deceased person curable. The non-issue of notice to legal representatives was characterised as a curable defect not invalidating the assessment. Consequentially, the file is restored to the assessing officer with directions to bring the legal representatives on record, allow them an opportunity to be heard, and reframe the assessment in the name of the legal heirs in accordance with law. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466061