https://www.taxtmi.com/caselaws?id=785432 Assessment order issued in the name of a deceased taxpayer where death was not verifiably intimated is a curable assessment irregularity rather than void ab initio; therefore legal heirs shown on record are liable and the defect must be rectified under the statutory succession mechanism, with the assessment sustained unless procedural requirements for valid intimation of death are met. Lack of surrendered PAN or effective proof of death means the assessing officer cannot be imputed with knowledge of death, and the assessment can be regularised by bringing legal heirs on record. en-us Tue, 16 Dec 2025 00:00:00 +0530 Fri, 23 Jan 2026 09:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785432 Assessment order issued in the name of a deceased taxpayer where death was not verifiably intimated is a curable assessment irregularity rather than void ab initio; therefore legal heirs shown on record are liable and the defect must be rectified under the statutory succession mechanism, with the assessment sustained unless procedural requirements for valid intimation of death are met. Lack of surrendered PAN or effective proof of death means the assessing officer cannot be imputed with knowledge of death, and the assessment can be regularised by bringing legal heirs on record. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785432