https://www.taxtmi.com/caselaws?id=798831 Reassessment proceedings initiated after an assessee's death must be commenced against the legal representative under Section 159(2)(b) of the Income-tax Act. The statutory fiction for continuation through a legal representative applies only when proceedings were validly initiated during the assessee's lifetime. A notice under Section 148 issued to a deceased person is non est, cannot be cured by Sections 292B or 292BB, and is not validated by the legal representative's participation after a timely objection. Consequently, reassessment and assessment made in the deceased person's name are void, while the underlying additions remain unexamined. en-us Wed, 09 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798831 Reassessment proceedings initiated after an assessee's death must be commenced against the legal representative under Section 159(2)(b) of the Income-tax Act. The statutory fiction for continuation through a legal representative applies only when proceedings were validly initiated during the assessee's lifetime. A notice under Section 148 issued to a deceased person is non est, cannot be cured by Sections 292B or 292BB, and is not validated by the legal representative's participation after a timely objection. Consequently, reassessment and assessment made in the deceased person's name are void, while the underlying additions remain unexamined. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798831