https://www.taxtmi.com/caselaws?id=466054 Assessment proceedings initiated while the assessee was alive do not become a nullity solely because legal heirs failed to notify the tax department of the assessees death; where notices were duly served on the authorised representative, the assessing officer may continue proceedings against the legal heirs and pass assessment after affording opportunity of hearing. The surrounding facts and conduct are relevant to whether proceedings proceed against successors. The matter was remitted for the assessing officer to bring legal heirs on record, continue proceedings in accordance with law and permit the legal heirs to present their case on merits. en-us Wed, 12 Jun 2024 00:00:00 +0530 Wed, 21 Jan 2026 14:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466054 Assessment proceedings initiated while the assessee was alive do not become a nullity solely because legal heirs failed to notify the tax department of the assessees death; where notices were duly served on the authorised representative, the assessing officer may continue proceedings against the legal heirs and pass assessment after affording opportunity of hearing. The surrounding facts and conduct are relevant to whether proceedings proceed against successors. The matter was remitted for the assessing officer to bring legal heirs on record, continue proceedings in accordance with law and permit the legal heirs to present their case on merits. Case-Laws Income Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466054