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2024 (3) TMI 572 - AT - Income TaxAssessment proceedings initiated against a person who had died - Unexplained cash credit u/s 68 r.w.s. 115BBE - assessee has failed to prove the genuineness of amount deposited in bank accounts in OHD was from the sale of petrol and oil made during the demonetization period - HELD THAT:- We note that during assessment stage, assessee’s legal heirs have informed the Assessing Officer that assessee had died. We note that the assessee`s case was selected for scrutiny by issue of notice u/s 143(2) and after that legal heirs have informed the AO on 18.06.2019 that assessee had died. Despite of this fact on record, the AO framed the assessment order on 29.12.2019, which is against the settled position of law. Hence the assessment order framed by the AO should be quashed on this score only. In the assessee`s case under consideration, we note that during assessment stage, assessee’s legal heirs have informed the Assessing Officer about the death of the assessee, inspite of this, AO framed the assessment order which is which is bad in law and should be quashed. Therefore, respectfully following the judgment in the case of Dharamraj [2022 (1) TMI 844 - DELHI HIGH COURT] we quash the assessment order framed u/s 143(3) of the Act - Assessee appeal allowed.
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