If a deceased person has been brought on record as legal heir then mentioning the PAN of the deceased person in the ‘Order’ will render the Order nullity.




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If a deceased person has been brought on record as legal heir then mentioning the PAN of the deceased person in the ‘Order’ will render the Order nullity.

 

The Hon’ble Delhi Tribunal in the case of Veena Rani [Legal Heir] v PCIT has rendered an interesting verdict regarding the mentinoning of the PAN of the deceased person. It has held that “If the person is deceased and legal heir has been brought on record, mentioning the PAN of the deceased person in the ‘Order’ will render the Order nullity”.

 

The copy of the order is as under:

1732183781611




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