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2012 (12) TMI 408 - AT - Income TaxWhether assessment order passed by AO after death of the assessee is valid or not - Assessee filed ROI on 31-10-2006 – Assessment was finalized on 31-12-2008 by the AO – Assessee was passed away on 23-10-2008 i.e. two month before completion of assessment – Assessment order passed by the AO was of a deceased person – Held that:- As the assessment order passed after the death of the assessee was not a valid assessment. AO is directed to pass fresh assessment order after affording reasonable opportunities of hearing to the legal heirs of the assessee.
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