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2008 (7) TMI 393 - HC - Income TaxReturn whether null and void – signature u/s 140 – assessment u/s 143(3) – legal heirs – deceased person can or can not authorized a person to represent his case or to sign his return – held that - the return was filed on 28.11.2003. On that day, the assessee had already expired. The return filed with the signatures of the assessee after his death cannot be taken as a valid return filed by the assessee himself. Undisputedly, the return was neither signed nor verified by the legal heirs of the deceased. - Therefore, the return filed in this case was null and void, because the assessee was not alive at the time of filing of the return - no valid assessment could have been made on the basis of an invalid and void return
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