Assessment Order Invalid: Issued in Deceased's Name, Irreparable by Legal Heir or Section 292B of Income Tax Act.

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....Assessment against deceased/non existent assessee - it can be seen that the AO has passed the Assessment Order in the name of deceased person which is non-existent person and when the order passed on the non-existent person despite represented by the Legal Heir, the same cannot be curable under Section 292B. - AT....