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2015 (3) TMI 1378 - AT - Income TaxValidity of assessment order passed u/s 143(3) - assessment made on a dead person - HELD THAT:- Assessee expired on 23.12.2007 and this fact was brought to the notice of the AO during the course of assessment proceedings vide assessees’s authorized representative Chartered Accountant, letter dated 1.9.2009. The Bench had called for the assessment record to verify whether the said letter was filed by the assessee and was forming part of the assessment record or not. DR confirmed during the course of hearing by producing the assessment record that the said letter of the assessee dated 1.9.2009 was there in the assessment record. This proves that the assessee’s AR had brought to the notice of the AO the factum of the death of the assessee - AO, thereafter, instead of taking steps to bring the legal heirs on record, proceeded to frame the assessment of a dead person. Thus, this issue is covered by the decision of this Bench of the Tribunal in the case of ITO Vs. Shri Akhter Nooruddinahmed Saiyed [2014 (6) TMI 113 - ITAT AHMEDABAD] DR could not bring any material before us to show that the impugned assessment order was passed after issuing any notice to the legal representative of the deceased individual. Therefore, in our considered view, the appeal filed by the Revenue is not maintainable.
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