Assessment of deceased person

A person died and assessment u/s 144 initiated after his death. his son is the legal heir and AO has to assess the deceased person income. assessment order u/s 143(3) has already been passed of his son as individual and he shown deceased person income. please tell how to pass assessment order of deceased and what income should AO consider for assessment.
Replies (2)
AO will consider income of deceased person and under 144 notice it will be an ex-party order (best judgement)
Thanks
assessment order should be uploaded to whoom's pan

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