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    <title>2015 (2) TMI 1190 - ITAT DELHI</title>
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    <description>The Tribunal set aside the impugned order, declaring the notice issued in the name of the deceased assessee without serving the legal heir as invalid. All subsequent proceedings based on the notice were deemed invalid and quashed. The Tribunal allowed the appeal of the legal heir, emphasizing that serving a notice on a deceased individual without informing the legal heir renders assessment proceedings void ab initio.</description>
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      <description>The Tribunal set aside the impugned order, declaring the notice issued in the name of the deceased assessee without serving the legal heir as invalid. All subsequent proceedings based on the notice were deemed invalid and quashed. The Tribunal allowed the appeal of the legal heir, emphasizing that serving a notice on a deceased individual without informing the legal heir renders assessment proceedings void ab initio.</description>
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