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2020 (5) TMI 377 - AT - Income TaxOrder passed in the name of a dead person - legal heirs of the deceased - proceedings against the legal representatives - HELD THAT:- Assessee in the case of a deceased person will be the person who are regarded as the legal heirs of the deceased as they can be regarded as a human being. In view of this, a person who has already expired cannot be regarded to be a human being as on the date when the order was passed. Only the legal heirs can be regarded as assessee in view of the provisions of section 2(7) of the I.T.Act. Section 159 also emphasizes that the order passed in the name of a dead person, is not a valid order. Accordingly,set aside the order of the CIT(A), which is passed in the name of a dead person, and direct him to bring on record the name of legal heir and decide the issue afresh after affording a reasonable opportunity of being heard to the assessee (legal heir). Appeal filed by the assessee is partly allowed for statistical purposes.
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