https://www.taxtmi.com/caselaws?id=786406 Notice under section 153A issued in the name of a deceased assessee is treated as invalid where a subsequent notice was issued to the legal representative and a return was filed by that representative but the assessment proceeded on the earlier notice in the deceased's name; the operative effect is that the assessment founded on the invalid notice is set aside and the appeal was allowed. The decision follows precedent establishing that service and processing must correctly involve the legal representative before finalising assessment. en-us Thu, 29 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786406 Notice under section 153A issued in the name of a deceased assessee is treated as invalid where a subsequent notice was issued to the legal representative and a return was filed by that representative but the assessment proceeded on the earlier notice in the deceased's name; the operative effect is that the assessment founded on the invalid notice is set aside and the appeal was allowed. The decision follows precedent establishing that service and processing must correctly involve the legal representative before finalising assessment. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786406