Deceased Assessee's Tax Notice Invalid, Legal Heir Notice Mandatory.

The High Court quashed a tax notice issued under Section 148A(b) of the Income Tax Act to a deceased assessee, ruling it invalid as it was not addressed to the legal heir as required under Section 159(2)(b). The court clarified that Section 159 applies only if proceedings were initiated during the assessee's lifetime, not posthumously. The court also determined that Section 292B does not apply in such cases. Consequently, the writ petition was allowed, emphasizing the necessity of addressing tax notices to legal heirs when the original assessee has passed away. .....

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