https://www.taxtmi.com/caselaws?id=792147 Proceedings under Section 148A of the Income-tax Act cannot be initiated against a person who has already died; where action is sought against a deceased assessee, the Department must proceed against the legal representatives under Section 159. Because that statutory route was not followed, the notices issued to the deceased person were unsustainable and were quashed, subject to liberty to proceed in accordance with law. en-us Tue, 19 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792147 Proceedings under Section 148A of the Income-tax Act cannot be initiated against a person who has already died; where action is sought against a deceased assessee, the Department must proceed against the legal representatives under Section 159. Because that statutory route was not followed, the notices issued to the deceased person were unsustainable and were quashed, subject to liberty to proceed in accordance with law. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792147