Assessment Notice Invalid: Must Include All Legal Heirs, Case Remanded to AO for Reissuance and Fair Hearing.

Reopening of assessment - Notice issued after assessee's death - Deceased/assessee had more than one legal heir - assessment order could not have been directed only against one legal heir - Matter remanded back to AO - AO will issue notice to the petitioners, and grant them opportunity to present their defense qua the merits of the case. - HC .....

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