https://www.taxtmi.com/caselaws?id=471327 Reassessment initiated after an assessee's death is invalid where the Assessing Officer had been informed of the death and neither substituted the legal heir nor proceeded against the estate through that heir. Completing reassessment in the deceased person's name amounts to proceedings against a non-existent person. The reassessment proceedings and resulting order were quashed, and the proposed addition consequently did not survive. en-us Fri, 04 Apr 2025 00:00:00 +0530 Sat, 29 Aug 2026 14:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471327 Reassessment initiated after an assessee's death is invalid where the Assessing Officer had been informed of the death and neither substituted the legal heir nor proceeded against the estate through that heir. Completing reassessment in the deceased person's name amounts to proceedings against a non-existent person. The reassessment proceedings and resulting order were quashed, and the proposed addition consequently did not survive. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471327