2013 (4) TMI 721

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..... use notice was issued to the deceased assessee on 15th February, 2008. The same was not responded to. Despite non-response to the said notice, three dates of hearing were given. None of them was attended by the deceased assessee. On 14th March, 2009, the deceased assessee died. Subsequent thereto, on 26th February, 2010, the order of assessment was passed. At that time, the assessee, against whom .....

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..... d, in law, cannot be enforced against the estate left by him in the hands of his heirs and legal representatives. . 3. In the circumstances, we allow the appeal and set aside the original assessment order dated 26th February, 2010. Having regard to the fact that the death was not in the knowledge of the assessing officer before the order dated 26th February, 2010 was passed and having regard to .....

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