A person who has already expired cannot be regarded to be a ...

Income Tax

May 18, 2020

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.

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A person who has already expired cannot be regarded to be a ...

Income Tax

May 18, 2020

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