HC quashes reassessment initiated on legal heirs of deceased without following procedure laid down by Sec. 159

INCOME TAX: Where proceedings are initiated under section 148 for reassessment relating to escapement of income of assessee (Kurkal) in year 2018 by when Kurkal had already died (on 11-11-2014), since in terms of section 149(1)(b), read with section 159(2)(b), reassessment proceedings ought to be initiated till 31-3-2018, but department has issued notice to legal representatives on 19-11-2018 and on 21-12-2018 under section 142,

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