Court Upholds Reassessment Order Validity: Notices Served While Assessee Alive Render Appeal Meritless.

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....Validity of Reassessment order passed against the dead person - In this case, during assessment proceeding, assessee was alive, notices were served on him and he replied, but before passing of the order, assessee has passed away. So it is not the case that notices have not been served on assessee. This ground of appeal warrants no merit and is hereby dismissed. - AT....