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2004 (11) TMI 57 - HC - Income Tax"Whether, Tribunal was justified in annulling the assessment framed by AO against a dead person without bringing the LRs on record?" - In a case where an assessee dies pending any assessment proceedings, the provisions of section 159 get attracted. It is the duty of the Assessing Officer to ensure compliance with sub-section (2) of section 159 before any orders are passed. - In our opinion, the Tribunal while deciding the appeal ought to have taken note of section 159 ibid and should have accordingly, remanded the case to the Assessing Officer for ensuring compliance with section 159 for passing appropriate orders of assessment after due notice to the legal representative of the deceased assessee. Indeed, once the assessment order is held to be a nullity then in such event consequential direction as contemplated under section 159 should have been given to the Assessing Officer so that proper assessment order could be passed – Thus, we answer the question against the Revenue
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