https://www.taxtmi.com/caselaws?id=789384 Proceedings initiated and completed in the name of a deceased assessee are unenforceable in law. Where the department issued a notice under section 143(2) and passed the assessment order against a person who had already died, and the legal heir had been registered and had filed the return in that capacity, the defect was not a mere technical irregularity. Such action was treated as against a non-existent entity and could not be cured by section 292B of the Income-tax Act, 1961. The notice and assessment were therefore void ab initio, and the reassessment order was liable to be quashed. en-us Fri, 27 Feb 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789384 Proceedings initiated and completed in the name of a deceased assessee are unenforceable in law. Where the department issued a notice under section 143(2) and passed the assessment order against a person who had already died, and the legal heir had been registered and had filed the return in that capacity, the defect was not a mere technical irregularity. Such action was treated as against a non-existent entity and could not be cured by section 292B of the Income-tax Act, 1961. The notice and assessment were therefore void ab initio, and the reassessment order was liable to be quashed. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789384