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2018 (5) TMI 1572 - AT - Income TaxValidity of reopening of assessment - Non service of notice - personal liability of every legal representative (LR) for any tax payable by deceases assessee - Held that:- Initiation of reassessment proceedings, in the absence of service of notices under section 148 on all the LRs of the deceased Shanta Kapoor is bad in law, being void ab initio. Nothing further survives for adjudication, as such. - Decided in favour of assessee.
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