Assessment Conducted on Deceased Person Ruled Unlawful; Authorities Failed to Substitute Legal Heirs in Records.

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....Assessment is in the name of the deceased person - when the factum of death was brought to the notice of the authorities below, instead of substituting the legal heirs of the assessee in the file of the Revenue both the authorities below proceeded with and finalized the assessment against the assessee, since deceased which is unlawful, arbitrary, erroneous and bad in law. - AT....