https://www.taxtmi.com/caselaws?id=470836 Section 159 requires income-tax proceedings pending at an assessee's death to continue against legal representatives, and proceedings capable of initiation against the deceased to be initiated against them. Post-death assessment therefore requires notice to the legal representatives. An assessment completed in the deceased's name without notice to any legal representative is null and void, as is a consequential demand and a revisional order sustaining it. Portal unavailability during the proposed hearing period further prevented adverse consequences from the legal representative's failure to promptly report the death. Fresh assessment action may proceed only after notice to the legal representatives. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 10 Aug 2026 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470836 Section 159 requires income-tax proceedings pending at an assessee's death to continue against legal representatives, and proceedings capable of initiation against the deceased to be initiated against them. Post-death assessment therefore requires notice to the legal representatives. An assessment completed in the deceased's name without notice to any legal representative is null and void, as is a consequential demand and a revisional order sustaining it. Portal unavailability during the proposed hearing period further prevented adverse consequences from the legal representative's failure to promptly report the death. Fresh assessment action may proceed only after notice to the legal representatives. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470836