https://www.taxtmi.com/caselaws?id=789393 An assessment framed in the name of a deceased assessee is a nullity when the assessee dies before completion of assessment. Section 159 of the Income-tax Act, 1961 requires the proceedings to continue against the legal representative, and that requirement is not cured merely because the legal heir filed the return in response to the reopening notice. The appellate order also could not validate the fundamental defect. The assessment and appellate order were therefore quashed as invalid, with liberty to proceed against the legal representative in accordance with law. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 07 Apr 2026 12:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789393 An assessment framed in the name of a deceased assessee is a nullity when the assessee dies before completion of assessment. Section 159 of the Income-tax Act, 1961 requires the proceedings to continue against the legal representative, and that requirement is not cured merely because the legal heir filed the return in response to the reopening notice. The appellate order also could not validate the fundamental defect. The assessment and appellate order were therefore quashed as invalid, with liberty to proceed against the legal representative in accordance with law. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789393