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2021 (7) TMI 695 - HC - Income TaxValidity of reopening of assessment u/s 147 - notice to dead person - HELD THAT:- In the present case the Impugned Notice under Section 148 of the Act, having been issued in the name of a dead person, is null and void, and all consequent proceedings/orders, including the Assessment Order and Notices dated 14.11.2019, being equally tainted, are liable to be set aside.
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