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2021 (2) TMI 950 - AT - Income TaxValidity of reopening of assessment - notice u/s 148 has been issued on a dead person - AO has not taken any steps to serve the notice u/s 148 on the legal heir but has proceeded to complete the assessment on the legal heir - HELD THAT:- Factum of the death of the assessee was brought to the notice of the AO during the re-assessment proceedings pursuant to issuance of notice u/s 148 but the AO has not taken any steps to bring Legal Heir on record and to issue notices u/s 148 of the Act to the L/Rs. In fact, the notice u/s 148 has been issued on a dead person and therefore, it is an invalid notice and the consequent assessment on the LRs without issuing the notice u/s 148 to the LRs is not sustainable - See SRI AEMALA VENKATESWARA RAO VERSUS INCOME TAX OFFICER, WARD-2 (1) , GUNTUR [2019 (5) TMI 767 - ITAT VISAKHAPATNAM] - Decided in favour of assessee.
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