https://www.taxtmi.com/caselaws?id=472086 Section 159(2)(b) permits proceedings that could have been taken against a deceased assessee to be initiated against the legal representative; it does not validate initiation against the deceased person. A scrutiny notice under section 143(2) is a substantive jurisdictional requirement for assessment under section 143(3). Where the legal representative filed the return, was registered by the Department before issue of notice, and promptly objected, a system-generated notice in the deceased person's name is void ab initio. The defect is jurisdictional, not procedural, and cannot be cured without waiver; consequential scrutiny assessment proceedings are quashed. en-us Fri, 26 Jul 2024 00:00:00 +0530 Tue, 29 Sep 2026 15:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472086 Section 159(2)(b) permits proceedings that could have been taken against a deceased assessee to be initiated against the legal representative; it does not validate initiation against the deceased person. A scrutiny notice under section 143(2) is a substantive jurisdictional requirement for assessment under section 143(3). Where the legal representative filed the return, was registered by the Department before issue of notice, and promptly objected, a system-generated notice in the deceased person's name is void ab initio. The defect is jurisdictional, not procedural, and cannot be cured without waiver; consequential scrutiny assessment proceedings are quashed. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472086