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2023 (9) TMI 110 - DELHI HIGH COURTReopening of assessment - Notice issued after assessee's death - liability of legal heirs - deceased/assessee had more than one legal heir but assessment against only one - HELD THAT:- A careful perusal of the extract will show that the revenue were aware of the factum of death of Mr Kuldip Kohli, and that the proceeding had been attended by petitioner no. 1, i.e., Mr Darpan Kohli. Since this fact came to the knowledge of revenue, the impugned assessment order, although addressed to the deceased/assessee, adverts to the one of the legal heirs, i.e., Darpan Kohli/petitioner no. 1. Deceased/assessee had more than one legal heir, which includes petitioner nos. 2 and 3. Given this position, Mr Sunil Agarwal cannot but accept that the assessment order could not have been directed only against Darpan Kohli i.e., petitioner no. 1. Therefore, according to us, the best way to forward would be to set-aside the assessment order.It is directed accordingly. AO will issue notice to the petitioners, and grant them opportunity to present their defense qua the merits of the case.The notice will indicate the date and time of the hearing.AO will also permit the petitioners to file written response(s), if opportunity is sought in that regard.
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