Reassessment u/s 147 Invalid: Notice Issued to Deceased Without Notifying Legal Representative Ruled Unsustainable by Court.

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....Reopening of assessment u/s 147 - notice against dead assessee - no notice issued to legal representative - No notice whatsoever was issued to the legal representative/s of the assessee before undertaking the reassessment proceedings. Thus, the impugned re-assessment and the assessment order having been passed against the dead assessee, is invalid and the same cannot be sustained in the eyes of law. - HC....