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2023 (2) TMI 811 - JHARKHAND HIGH COURTValidity of Reopening of assessment - notice in the name of deceased - HELD THAT:- Assessee died during the original assessment proceeding and the department was well aware of this fact that the original assessee had died. Respondent-authority itself passed an order wherein penalty proceeding initiated against the deceased assessee has been dropped by recording inter alia that the assessee has already died on 18.01.2016 and hence, imposing of penalty against the deceased assessee is bad in law. From bare perusal of the penalty order itself, it would be evident that Respondents were duly aware of the fact that the assessee has already died, and have treated the initiation of penalty proceeding against the deceased assessee as bad in law and has dropped the same. On the other hand, Department has proceeded to pass Re-assessment Order u/s 147/148 despite being aware that the assessee has already died on 18.01.2016. Thus, it appears that the very initiation of the re-assessment proceedings against the original-assessee is non est and void ab initio, especially because the said assessee had already died without even substituting and/or transposing legal heirs of the said assessee in accordance with law. - Decided in favour of assessee.
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