Tax Reassessment Notice Issued to Deceased Quashed; No Duty for Legal Reps to Inform Tax Dept of Death.

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....Reopening of assessment u/s 147 against dead person - obligation on the part of the legal representatives - in the absence of a statutory provision it is difficult to cast a duty upon the legal representatives to intimate the factum of death of an assessee to the income tax department - The notice and all consequential proceedings quashed - HC....