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2015 (2) TMI 1190 - AT - Income TaxValidity of reopening of assessment - notice issued in the name of deceased assessee who had died prior to the issuance of notice - Held that:- Admittedly Shri Ashok Kumar Vij died on 11.2.2006 and notice u/s 148 of the Act dated 24.3.2009 placed on page no. 4 of the Paper Book clearly reveals that the same was issued in the name of Shri Ashok Kumar Vij and we also note that in response to this notice, Shri S.C. Jain CA of the deceased assessee filed a reply dated 14.5.2009 informing that the assessee had died on 11.2.2006. From paper Book page 5 of the assessee, we also note that income tax return for AY 2006-07 was filed on 31.10.2006 through legal heir of the deceased assessee Smt. Veena Vij, appellant of this case. In the light of above facts and circumstances of the present case, we are inclined to hold that the case is squarely covered in favour of the appellant by the decision of in the case of ITO vs Sikander Lal Jain (2010 (12) TMI 623 - ITAT, Agra ) and we hold that notice u/s 148 of the Act, issued in the name of deceased assessee who had died prior to the issuance of notice and this fact was also acknowledged to the AO by way of income tax return for AY 2006-07 filed on 31.10.2006 through legal heir/wife of the deceased assessee Smt. Veena Vij, was invalid and void ab initio and all subsequent proceedings conducted in pursuance to the said notice are also invalid. Therefore, impugned order of the CIT(A) is set aside and we hold that notice u/s 148 of the Act issued in the name of deceased assessee and all subsequent proceedings thereto are invalid and we quash the same. - Decided in favour of assessee.
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