Assessment order passed in the name of deceased person quashed by High Court
The Hon’ble Single Judge in this case was dealing with an assessment order for the AY 2016-17 which was passed in the case of a deceased person who had died in the year 2014 and information was also available with the department since the year 2018. The other side also could not defend such order and the Ld Judge was pleased to quash the assessment order with a liberty to initiate fresh proceedings if available as per the law.
Though there are a number of judgements in this regard, this being latest can be of help in similar matters.
The copy of the order is attached herewith:
