https://www.taxtmi.com/caselaws?id=791996 Assessment proceedings issued in the name of a deceased assessee are invalid where the tax department had knowledge of death and was required to proceed against the legal representative under section 159 of the Income-tax Act, 1961. Notices under sections 143(2) and 142(1), and the assessment order under section 143(3), remained jurisdictionally defective because they were addressed to a non-existent person. Participation by the legal heir, or a reference to death in the assessment order, did not cure the defect, and section 292B could not validate the proceedings. The assessment was therefore void ab initio and liable to be quashed. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791996 Assessment proceedings issued in the name of a deceased assessee are invalid where the tax department had knowledge of death and was required to proceed against the legal representative under section 159 of the Income-tax Act, 1961. Notices under sections 143(2) and 142(1), and the assessment order under section 143(3), remained jurisdictionally defective because they were addressed to a non-existent person. Participation by the legal heir, or a reference to death in the assessment order, did not cure the defect, and section 292B could not validate the proceedings. The assessment was therefore void ab initio and liable to be quashed. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791996