https://www.taxtmi.com/caselaws?id=788665 Assessment and demand proceedings issued in the name of a person after death are a foundational jurisdictional defect and are not cured as a procedural irregularity. Section 159 permits action against legal representatives only where proceedings were validly initiated during the assessee's lifetime and then continued after death; it does not authorise fresh proceedings against a deceased person. The notices under Section 148A(d) and the consequential assessment and demand notices, having been issued after the assessee's death, were therefore invalid and unsustainable, and the challenge succeeded. en-us Mon, 23 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788665 Assessment and demand proceedings issued in the name of a person after death are a foundational jurisdictional defect and are not cured as a procedural irregularity. Section 159 permits action against legal representatives only where proceedings were validly initiated during the assessee's lifetime and then continued after death; it does not authorise fresh proceedings against a deceased person. The notices under Section 148A(d) and the consequential assessment and demand notices, having been issued after the assessee's death, were therefore invalid and unsustainable, and the challenge succeeded. Case-Laws Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788665