Order u/s 147 Invalid if Passed Against Deceased; Tribunal Remands for Reassessment Involving Legal Heir.

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....Validity of order passed u/s. 147 against deceased assessee - Citing Section 159(2) of the Act and judicial precedents, the Tribunal emphasized that no order can be passed against a dead person, and proceedings should continue against the legal representative. - The Appellate Tribunal (ITAT) noted that despite notification of the death of the assessee to the AO and the submission of relevant documents, the assessment was framed without impleading the legal heir. - Consequently, the ITAT declared the assessment order null and remanded the matter to the AO for proper assessment after notifying the legal representative of the deceased assessee.....