Demand Notice u/s 156 Invalid: Residence Alone Doesn't Make Petitioner a Legal Heir of Deceased.

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....Demand notice issued u/s 156 - Treating the petitioner as the relative of the deceased - Merely because the petitioner is residing in the same property where the deceased assessee was living before her death, cannot be a reason to conclude as if the petitioner is also one of the legal heirs of the deceased.....