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2024 (2) TMI 836 - AT - Income TaxValidity of Revision u/s 263 against invalid assessment - original assessment order has been framed in the name of a deceased person - whether the legal heir of the deceased person is under legal obligation to inform the Tax Department about the demise of the assessee? - HELD THAT:- In absence of any specific statutory provision under the Income Tax law which requires the legal heirs to intimate the Income Tax Department about the death of the assessee, we are of the view that the assessment order cannot be to be held to be valid in the eyes of law only for the reason that the legal heirs of the deceased assessee has not informed the Income Tax Department about the death of the assessee. It is a well established law that no assessment can be framed in the name of a person who has since expired. Any assessment order framed in the name of a deceased person without bringing the legal heirs of such person on record, is invalid in the eyes of law. As in the case of Pravinchandra A Shah [2023 (8) TMI 385 - GUJARAT HIGH COURT] held that reopening notice under section 148 issued upon deceased assessee was a nullity, therefore, consequential proceedings and orders passed thereon were to be quashed and set aside. Thus we are of the considered view that the order passed under section 263 of the Act is not valid in the eyes of law, since the original assessment order having been framed in the name of a deceased person is not valid in the eyes of law - Decided in favour of assessee.
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