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2020 (12) TMI 159 - AT - Income TaxValidity of Reopening of assessment - notice issued to assessee as deceased - HELD THAT:- As notice issued by the AO under section 148 is invalid notice because the same was issued in the name of the deceased assessee inspite of this fact that the factum of death of the assessee was duly intimated to the Department much prior to the issue of notice under section 148 of the Act in the name of the deceased assessee and the consequent Assessment Order is also invalid and the same is hereby quashed. - Decided in favour of assessee.
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