Opportunity of being heard shall be given to the legal representative of the deceased person, while passing the assessment order.

Facts:

• In the present case the assessment order was passed on the deceased person.
• However, the assessment order was passed without any issue of Show Cause Notice before.

 Held:

• Even if the assessee on whom the order has been issued is deceased, the order can be passed but after ascertaining from the competent Revenue Officials as to who all are the legal representatives or legal heirs of the said deceased assessee and after giving the opportunity of being heard to the legal heirs.
• So, in this case the Hon’ble High Court has made it clear that the Authority is at liberty to give a fresh order after giving right of representation to legal heirs and the old order was said to be null.

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