Assessment Order for Deceased Invalid; No Legal Heir Notified, Deemed Non-Existent and Quashed.

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....Assessment in the name of the deceased assessee - liability of legal heir - After the death of the assessee, his legal heir was not brought on the record and no notice was issued in the name of the legal heir. Therefore, the assessment order framed in the name of the deceased assessee is non-est in law and hence is quashed. - AT....