Income Tax Proceedings against Deceased Person Invalid, must be Initiated against Legal Heirs u/s 159: Bombay HC

The Bombay High Court has ruled that income tax proceedings initiated against a deceased person are invalid and must be initiated against their legal heirs. This decision clarifies the procedural requirements for tax proceedings in cases where the taxpayer has passed away. The ruling emphasizes the importance of adhering to legal procedures and ensuring that proceedings are conducted fairly and accurately. This judgement protects the legal heirs.