#Notice to Deceased

Madras High Court rules that income tax notices and assessments issued to a deceased assessee are legally void if proceedings are not initiated against legal heirs under Section 159(2) of the Income Tax Act. The court held there is no statutory obligation on legal heirs to inform the department of the assessee's death, shifting the burden to the tax authority to correctly identify and proceed against the legal representative.

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