AO can’t continue proceedings in name of death person if legal heir informed about assessee’s death after receiving notice: HC

INCOME TAX : Notice issued under section 153C against dead person is unenforceable in law; in such case revenue cannot contend that as they have no knowledge about death of assessee, they are entitled to plead that notice is not defective

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198792/ao-can’t-continue-proceedings-in-name-of-death-person-if-legal-heir-informed-about-assessee’s-death-after-receiving-notice-hc.aspx