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2018 (4) TMI 1209 - AT - Income TaxReopening of assessee - notice in the name of deceased person - Held that:- The assessee is not harping upon any irregularity in the notice, rather he is challenging the very jurisdiction over the assessee, on account of issuance of notice in the name of a deceased person, and further, even after coming to know about status of the assessee as a deceased, passing of an assessment order in the name of deceased person would not be sustainable. Therefore allow this ground of appeal and quash the assessment order. - Decided in favour of assessee.
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