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Section 2(7), 2(31) & 159 of Income-tax Act, 1961— Legal Heir — A person who has already expired cannot be regarded to be a human being as on the date when the order was passed and only the legal heirs can be regarded as assessee in view of the provisions of s. 2(7) - Section 159 also emphasizes that order passed in the name of a dead person, is not a valid order, accordingly, the order of the CIT(A), which is passed in the name of a dead person was set aisde and it was directed to bring on record the name of legal heir and decide the issue afresh after affording a reasonable opportunity of being heard to the assessee (legal heir). - SUJATHA & ORS. V/s ITO -  207 TTJ 102 (ITAT-BANGALORE)