https://www.taxtmi.com/caselaws?id=468837 Notices and proceedings under Section 148A issued against a deceased person are a nullity and cannot be sustained in law. The text further notes that, where Section 159 applies and the original notices were issued within limitation, the Department may be permitted to re-initiate proceedings against the legal representatives in accordance with law, with exclusion of time for limitation purposes where directed. The operative principle is that action against a dead person is void, but fresh proceedings may be taken against legal heirs if the statute so permits and limitation requirements are satisfied. en-us Fri, 22 Mar 2024 00:00:00 +0530 Fri, 22 May 2026 18:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468837 Notices and proceedings under Section 148A issued against a deceased person are a nullity and cannot be sustained in law. The text further notes that, where Section 159 applies and the original notices were issued within limitation, the Department may be permitted to re-initiate proceedings against the legal representatives in accordance with law, with exclusion of time for limitation purposes where directed. The operative principle is that action against a dead person is void, but fresh proceedings may be taken against legal heirs if the statute so permits and limitation requirements are satisfied. Case-Laws Income Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468837