Orders in Deceased's Name Invalid Under Income Tax Act; Legal Heirs Recognized as Assessees per Sections 2(7) & 159.

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....A person who has already expired cannot be regarded to be a human being as on the date when the order was passed. - Only the legal heirs can be regarded as assessee in view of the provisions of section 2(7) of the I.T.Act. Section 159 also emphasizes that the order passed in the name of a dead person, is not a valid order.....