https://www.taxtmi.com/caselaws?id=798028 Notice under Section 148 issued to a deceased assessee is invalid where the legal representative promptly objects and does not submit to the assessing jurisdiction. Intimating the assessing authority of the death and reiterating the objection does not constitute participation in assessment proceedings. Section 159 of the Income-tax Act does not cure proceedings initiated through a notice addressed to the deceased person. Consequently, the reassessment initiation, consequential assessment and demand are invalid, although proceedings may be commenced against the legal representative under Section 159 if otherwise permissible. en-us Tue, 28 Jul 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798028 Notice under Section 148 issued to a deceased assessee is invalid where the legal representative promptly objects and does not submit to the assessing jurisdiction. Intimating the assessing authority of the death and reiterating the objection does not constitute participation in assessment proceedings. Section 159 of the Income-tax Act does not cure proceedings initiated through a notice addressed to the deceased person. Consequently, the reassessment initiation, consequential assessment and demand are invalid, although proceedings may be commenced against the legal representative under Section 159 if otherwise permissible. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798028