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2023 (12) TMI 995 - MADRAS HIGH COURTValidity of assessment order - proceedings initiated against a dead person - HELD THAT:- The fact remains that the impugned assessment order came to be passed against the dead person, which is non-est in law and hence, it is liable to be set aside. Therefore, this Court is of the considered view that the petitioners shall construed the notice issued by the respondent dated 06.07.2022 as a notice issued to them as on date. Further, the petitioners are directed to file a reply to the said notice within a period of 6 weeks from the date of receipt of copy of this order. Thereafter, the respondent is directed to pass appropriate orders after providing opportunities to the petitioner for personal hearing. The impugned order is set aside - appeal allowed.
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