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2021 (7) TMI 827 - AT - Income TaxValidity of reopening of assessment u/s 147 - assessment against legal heirs - assessment has been framed in the name of one of the daughter of the deceased Tahar singh whereas there are seven legal heirs of the deceased assessee - HELD THAT:- As relying on First Additional ITO Vs. Mrs. Susheela Sadananda [1964 (10) TMI 6 - SUPREME COURT] we restore the entire appeal to the files of the AO. The AO is directed to issue notice to all the legal heirs of the deceased assessee and decide afresh as per the provisions of the law after giving a reasonable and sufficient opportunity of being heard to the assessee.
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