https://www.taxtmi.com/caselaws?id=798033 Revision of an assessment under section 264 cannot be rejected as non-maintainable for lack of legal-heir proof when material supplied to establish legal-representative status has not been considered. Recognition of the legal representative and a personal hearing are required before fresh determination on merits. Where reassessment was made ex parte because notices went to a deceased taxpayer's email address before the heir knew of the proceedings, the assessment and consequential penalty actions were stayed pending disposal of the revision application and for four weeks thereafter. en-us Mon, 24 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798033 Revision of an assessment under section 264 cannot be rejected as non-maintainable for lack of legal-heir proof when material supplied to establish legal-representative status has not been considered. Recognition of the legal representative and a personal hearing are required before fresh determination on merits. Where reassessment was made ex parte because notices went to a deceased taxpayer's email address before the heir knew of the proceedings, the assessment and consequential penalty actions were stayed pending disposal of the revision application and for four weeks thereafter. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798033