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2016 (12) TMI 1282 - HC - Income TaxValidity of reopening of assessment - notice to dead person - Held that:- In the present case, admittedly, the reassessment proceedings have been initiated against the dead person and that too after a long delay, therefore, even if Section 159 of the Act is attracted, in that case also, the notice was required to be issued against and in the name of the heirs of deceased assessee. Under the circumstances, in the facts and circumstances of the case, Section 159 of the Act shall not be of any assistance to the Revenue. - Decided in favour of assessee
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