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Learned counsel for petitioner submits that the Assessing Officer could not have issued the impugned notice dated 31st March, 2019 upon a dead person. He further submits that the orders passed in pursuance to the said notice are a nullity. Learned counsel for petitioner states that no notice was ever served upon the legal heirs within time and thus the proceedings are barred by limitation.

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Section 143 of Income Tax Act, 1961—Assessment—SAVITA KAPILA LEGAL HEIR vs. Asstt. CIT.[2020] 25 ITCD Online 068 (DELHI)