No Assessment Order shall be Valid if it is made in the name of Deceased Person and not on Legal Heir: ITAT, Ahmedabad
Shri Ishwarbhai Maganbhai Desai Vs. ITO, Ahmedabad
Date of Pronouncement: 23.04.2018
Held that the assessee is not harping upon any irregularity in the notice, rather he is challenging the very jurisdiction over the assessee, on account of issuance of notice in the name of a deceased person, and further, even after coming to know about status of the assessee as a deceased, passing of an assessment order in the name of deceased person would not be sustainable.
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