Validity assessment order when the assessee has expired during ...

Assessing Officer's Decision Upheld Despite Procedural Irregularity Due to Assessee's Death; Proceedings Not Rendered Void.

November 18, 2017

Case Laws Income Tax AT

Validity assessment order when the assessee has expired during the pendency of the proceedings - There is no illegality committed by the AO. He only committed an irregularity and it is settled position that wherever any irregularity crept in the proceedings, the proceedings itself cannot be declared void, rather irregularity deserves to be rectified. - AT

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Validity assessment order when the assessee has expired during ...

Assessing Officer's Decision Upheld Despite Procedural Irregularity Due to Assessee's Death; Proceedings Not Rendered Void.

November 18, 2017

Case Laws Income Tax AT

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