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2023 (12) TMI 277 - AT - Income TaxAssessment/reassessment against deceased assessee - HELD THAT:- As decided in Alamelu Veerappan [2018 (6) TMI 760 - MADRAS HIGH COURT] there is no statutory obligation on the part of the legal representative of deceased to immediately intimate death of the assessee or take steps to cancel the PAN registration. Before us, the facts are much stronger in favour of the assessee because the legal heir has duly informed the Assessing Officer about the death of Puja Shah which occurred much before the issuance of notice u/s 148 of the Act on 31/03/2017. It is a settled principle that a notice issued in the name of a dead person is not enforceable in law and if such is the legal position then, the revenue cannot be held to be justified in contending that they have no knowledge about the death of the assessee. Similar view was taken by the Hon’ble Delhi High Court in the case of Savita Kapila vs. ACIT [2020 (7) TMI 441 - DELHI HIGH COURT]. Thus since the assessment order has been framed in the name of a deceased person even when information about the death of Puja Shah was provided to the Assessing Officer by her legal heir then, under such circumstances, the assessment order framed is non-est, bad in law and void ab initio - Appeal of the assessee is allowed.
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