Assessment against deceased person cannot stand; fresh proceedings may continue only against legal heirs after notice to all heirs.

Assessment proceedings issued against a deceased registered person are legally unsustainable where the person had died before the assessment order was made. The text states that an order passed after the assessee's death cannot stand in law. It also states that the revenue's right to proceed is not extinguished, but any fresh action must be taken against the legal representatives only after issuing notice to all legal heirs reflected in the legal heir certificate. The operative effect described is that the impugned assessment order was set aside, while fresh proceedings against the legal heirs were permitted subject to proper notice.

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Issues: Whether an assessment order passed after the death of the registered person could be sustained, and whether the revenue could initiate fresh proceedings against the legal heirs after notice.

Analysis: The record showed that the assessee had died on 13.08.2020, long before the assessment order dated 29.07.2024 was issued. An order passed against a deceased person could not stand in law. At the same time, the entitlement of the revenue to proceed afresh against the legal representatives was preserved, provided notice was issued to all the legal heirs shown in the legal heir certificate.

Conclusion: The impugned assessment order was set aside. The respondent was permitted to initiate fresh proceedings against the legal representatives after issuing notice to all legal heirs.

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