https://www.taxtmi.com/caselaws?id=798359 Reassessment proceedings concerning a deceased assessee must be initiated against the legal representatives where the tax authority had prior notice of the death. Section 159 of the Income-tax Act permits proceedings begun during the assessee's lifetime to continue against legal representatives and permits proceedings capable of being initiated against the deceased to be initiated against them. A reassessment notice issued after death in the deceased's name cannot be sustained. Fresh notice must be issued to the legal representatives, and the specified period is excluded when computing limitation. en-us Thu, 16 Jul 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798359 Reassessment proceedings concerning a deceased assessee must be initiated against the legal representatives where the tax authority had prior notice of the death. Section 159 of the Income-tax Act permits proceedings begun during the assessee's lifetime to continue against legal representatives and permits proceedings capable of being initiated against the deceased to be initiated against them. A reassessment notice issued after death in the deceased's name cannot be sustained. Fresh notice must be issued to the legal representatives, and the specified period is excluded when computing limitation. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798359