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2024 (5) TMI 765 - ITAT AHMEDABADValidity of assessment order passed on a dead person - legal heir of the assessee replied - AO has mentioned only the name of the deceased assessee and not that of the legal heir - HELD THAT:- While framing the assessment order and issuing demand notice u/s. 156 AO has mentioned only the name of the deceased assessee and not that of the legal heir who was on record before the AO. It is well settled principle of law, when the AO did not substitute the name of the legal heir and proceed to make an assessment in the name of the deceased person, is in valid in law as held in the case of PCIT Vs. Maruti Suzuki India Ltd [2019 (7) TMI 1449 - SUPREME COURT] Assessment order passed by the AO on a dead person is not valid in the eyes of law and liable to be quashed. Appeal filed by the Assessee is hereby allowed.
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