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1976 (3) TMI 71 - ITAT CHANDIGARHExtract: .......ng been completed on a dead person is a nullity. The name of the assessee in the tabular statement over the assessment order is Shri Nirbhai Singh, Sangrur . Shri Nirbhai Singh admittedly died on 19th March, 1971. The assessment in question, therefore, merits to be treated as a nullity. We hold accordingly. 19. In the result, the appeal is allowed.
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