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Assessee has raised the ground that the learned CIT(A) is not justified in upholding the addition of Rs. 16,78,500 being the alleged aggregate cash deposits made in the savings bank account of the appellant without appreciating that the details of these cash deposits were never made known to the appellant and that the appellant had filed his bank statements and explained the cash deposits made therein out of anterior withdrawals made from the same bank account under the facts and in the circumstances of the appellant's case.

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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 - [2020] 207 TTJ 102 (ITAT-BANGALORE)