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2019 (8) TMI 1614 - HC - Income TaxAssessment against dead person - HELD THAT:- As been held in the decision of the Division Bench of this Court in CIT vs. M.Hemanathan [2016 (4) TMI 258 - MADRAS HIGH COURT] as well as in other judgments that if the proceedings has been initiated against a dead person, it would be a nullity, which aspect has not been taken note of by the authorities while passing the subsequent orders in original, as well as in the revision. If that be the case, it would be appropriate to direct the respondents to consider such a situation afresh. In the light of the above observations, the impugned order passed by the third respondent and the first respondent, are hereby set aside and the matter is remanded back to the second respondent, who shall consider the same afresh, after giving due opportunity of personal hearing to the petitioner herein and shall pass appropriate orders in accordance with law, as expeditiously as possible.
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