274 in name of deceased assessee.

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Plz guide..
SCN under sec 274 rws 271(1)(c) issued in the name of deceased assessee.
Assessee was alive when assessment order passed and appeal filed.
Can this notice and penalty order, if passed subsequently be held as invalid?
Replies (1)
No, Assessee's legal heir is responsible for such penalty and notice is not invalid


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