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2023 (5) TMI 795 - HC - Income TaxValidity of reopening assessment - notice issued in the name of a dead person - HELD THAT:- As petitioner has informed the Authority about the death of his father Shri Daxeshkumar Ranjitrai Mehta by writing a letter and by submitting death certificate. Despite this, the Revenue proceeded with the notice and passed order dated 27.07.2022. The impugned notice was issued in the name of a dead person which is unenforceable and invalid. It is well-settled principle that any proceedings against a dead person is a nullity. Decided in favour of assessee.
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