https://www.taxtmi.com/caselaws?id=466611 An appellate order recorded in the name of a deceased taxpayer does not become void where legal representatives were brought on record, filed proof of succession, and participated in proceedings, satisfying the requirement for representation and opportunity to be heard; therefore the order stands. A protective assessment made against an assessee is unsustainable where no corresponding substantive assessment was made against the person who actually received the sale consideration; absence of any substantive addition in the recipient's hands and lack of statutory basis for converting a protective assessment into a substantive one require deletion of the protective addition. en-us Wed, 26 Feb 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466611 An appellate order recorded in the name of a deceased taxpayer does not become void where legal representatives were brought on record, filed proof of succession, and participated in proceedings, satisfying the requirement for representation and opportunity to be heard; therefore the order stands. A protective assessment made against an assessee is unsustainable where no corresponding substantive assessment was made against the person who actually received the sale consideration; absence of any substantive addition in the recipient's hands and lack of statutory basis for converting a protective assessment into a substantive one require deletion of the protective addition. Case-Laws Income Tax Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466611