2019 (9) TMI 1603

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..... at view of the matter, the appeal is allowed and the impugned order confirming the order of the Appellate Commissioner is hereby set aside. Consequently, the order passed by the Income Tax Officer, Ward 3(2)(2), Bangalore is also set aside. The matter is remanded back to the Assessing Officer to redo the entire procedure bearing in mind that the assessee is no more. - INCOME TAX APPEAL NO.877/2 .....

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..... ber, 2014 issued under Section 143(2) of the Income Tax Act on a dead person (the assessee) would be sufficient compliance to Section 159 of the Income Tax Act, as the authorised representative of the dead person represented the case and the legal heir of the deceased was brought on record. The learned Senior Counsel, therefore, submits that it is apparent on the face of the record that since the .....

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