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Income Tax - Highlights / Catch Notes

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Reassessment proceedings against dead person - Though the ...


Assessment Order Quashed for Naming Deceased; Legal Representative Not Substituted Properly.

November 16, 2023

Case Laws     Income Tax     HC

Reassessment proceedings against dead person - Though the present case was initiated subsequent to the death of the assessee, it was initiated in the name of the dead person and the assessment order was also passed in the name of a dead person, though his legal representative had participated in the proceedings. - Department is supposed to have substituted the legal representative in the place of a dead person. - Order quashed - HC

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