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2021 (8) TMI 283 - AT - Income TaxReopening of assessment u/s 147 - invalid notice - assessee died before notice was issued - HELD THAT:- It is undisputed fact that assessee had died on 01.07.2012 which fact is noted by the Assessing Officer himself at page 2 in para 2 of his order. The notice was issued on 26.03.2015 and which was served by affixture on 31.03.2015 - when the notice was issued, the assessee was not in existence and was already dead and therefore such notice cannot be said to be a legal and valid notice. Revenue was also not able to demonstrate that fresh notice was served u/s. 148 of the Act to the legal heir of the assessee and neither this fact of issuing fresh notice u/s. 148 of the Act is coming out from the material on record. The coordinate Bench of Chandigarh in the case of Shri Balbir Singh vs. ITO [2019 (6) TMI 913 - ITAT CHANDIGARH] has decided similar issue in favour of the assessee. Thus any notice issued in the name of dead person cannot empower the Assessing Officer to pass a valid assessment order - decided in favour of assessee.
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