https://www.taxtmi.com/caselaws?id=468836 Reassessment proceedings against the legal representatives of a deceased assessee under section 159 must still follow the statutory reassessment machinery, including the mandatory pre-notice opportunity under section 148A(b). Because that opportunity was not afforded before the notice and the consequential order under section 148A(d), the statutory precondition for further reassessment action was not met. The notice and order were quashed, and any fresh reassessment may be initiated only after strict compliance with sections 148A(b) and 159. en-us Tue, 27 Feb 2024 00:00:00 +0530 Fri, 22 May 2026 17:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468836 Reassessment proceedings against the legal representatives of a deceased assessee under section 159 must still follow the statutory reassessment machinery, including the mandatory pre-notice opportunity under section 148A(b). Because that opportunity was not afforded before the notice and the consequential order under section 148A(d), the statutory precondition for further reassessment action was not met. The notice and order were quashed, and any fresh reassessment may be initiated only after strict compliance with sections 148A(b) and 159. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468836