Assessing Officer Passed order after death of proprietor

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An assessing officer issued an audit order in December 2021 for a dealer who passed away in 2018, having received the audit notice shortly before their death. The key question is whether this order is valid. Generally, such an order may be challengeable unless the legal representative(s) of the deceased were formally brought on record by the assessing officer, as per Section 159 of the relevant act.

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(Querist)
01 March 2023 my dealer died in 2018. he received audit notice before 30 days of his death. the assessing officer passed audit order in dec-2021. is the order is sustainable. is any case laws or G.Os to over come this problem
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
02 March 2023 Yes, if the AO brought the legal representative(s) on record, otherwise the irregularity can be challenged. Inference - section 159.
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vaasu gok

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vaasu gok (Querist)
06 March 2023 Audit has done under APVAT act ? any case law or G.Os?
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