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2023 (12) TMI 587 - ITAT DELHIReopening of assessment against deceased person - HELD THAT:- Looking to the material available on record, the notice issued by the Assessing Officer (for re-opening of the assessment is invalid on account of fact that same was addressed to a deceased person. Interestingly, another appellate order dated 22.09.2020 is on record and in Form No.35, the factum of death of the deceased assessee on 01.11.2009, is mentioned and it is also stated that the notice issued by the AO was not received by the Legal Heir of the Late assessee. Both of the authorities below did not deal with the issue regarding notice u/s 148 was issued against the dead person and also the impugned assessment order was passed against a dead person. Therefore, in view of these undisputed facts i.e. Late Smt. Kushal Kachwaha had expired on 01.11.2009 itself and the factum of death was duly brought to the notice of the Revenue Authority as stated by the Ld. Counsel for the assessee. Therefore, respectfully following the judgment of Davinder Singh Thapar [2022 (6) TMI 695 - DELHI HIGH COURT]. The notice issued u/s 148 are held to be bad in law hence, quashed. Appeal of the assessee is allowed.
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