https://www.taxtmi.com/highlights?id=102617 Assessment proceedings initiated and completed in the name of a person who had died before the second-round proceedings began lack legal validity. The legal heir's participation in appellate proceedings does not cure the foundational defect of assessing a non-existent deceased assessee. Consequently, the search assessment for the relevant assessment year was treated as void ab initio and quashed, while the remaining grounds were left open as academic. en-us Wed, 12 Aug 2026 09:25:32 +0530 Wed, 12 Aug 2026 09:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102617 Assessment proceedings initiated and completed in the name of a person who had died before the second-round proceedings began lack legal validity. The legal heir's participation in appellate proceedings does not cure the foundational defect of assessing a non-existent deceased assessee. Consequently, the search assessment for the relevant assessment year was treated as void ab initio and quashed, while the remaining grounds were left open as academic. Highlights Income Tax Wed, 12 Aug 2026 09:25:32 +0530 https://www.taxtmi.com/highlights?id=102617