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2019 (9) TMI 1603 - HC - Income TaxValidity of assessment - notice u/s 142(1) came to be issued in the name of deceased person - HELD THAT:- This Court is convinced that the impugned order requires to be set aside since the notice itself was issued against a dead person. In that 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.
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