Assessment against deceased assessee set aside, with remand for fresh adjudication after hearing the legal heir.

An assessment order passed against a deceased assessee could not be sustained where the claimed legal heir had not been given an effective opportunity to respond to the show-cause notice. Fairness required that the legal heir be permitted to file a reply and have the matter reconsidered on merits. The order was set aside and the matter remitted for fresh adjudication in accordance with law after affording that opportunity.

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Issues: Whether an assessment order passed against a deceased assessee could be sustained, and whether the matter should be set aside and remitted for fresh adjudication after granting an opportunity to the legal heir.

Analysis: The impugned assessment order had been passed against a deceased person. The petitioner, claiming to be the legal heir, sought an opportunity to respond to the show cause notice that preceded the assessment. In these circumstances, the order could not be sustained as it stood, and fairness required that the matter be reopened for a fresh decision on merits after receiving the petitioner's reply.

Conclusion: The assessment order was set aside and the matter was remitted to the respondent for fresh orders on merits and in accordance with law, after permitting the petitioner to file a reply within the stipulated time.

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