#Assessment Proceedings

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Feb 5, 2026 • 10:29 PM

Natural Justice in Tax Proceedings | Mandatory Opportunity of Hearing Under Section 144 : Income Tax Appellate Tribunal

ITAT Ahmedabad rules that assessment orders under Section 144 without proper notice or hearing opportunity violate natural justice principles, remanding cases for fresh adjudication.

Assessment Proceedings Invalid If Notice Issued to Deceased Assessee | Income Tax Act, 1961 : Income Tax Appellate Tribunal

Case Law Analysis

Jan 30, 2026 • 06:00 PM

Assessment Proceedings Invalid If Notice Issued to Deceased Assessee | Income Tax Act, 1961 : Income Tax Appellate Tribunal

ITAT Delhi quashes assessment issued to deceased assessee, holding that notices under Section 153A must be issued to legal representatives post-death.

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#Assessment Proceedings

Natural Justice in Tax Proceedings | Mandatory Opportunity of Hearing Under Section 144 : Income Tax Appellate Tribunal

Assessment Proceedings Invalid If Notice Issued to Deceased Assessee | Income Tax Act, 1961 : Income Tax Appellate Tribunal

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