https://www.taxtmi.com/caselaws?id=361340 The Tribunal upheld the validity of the assessment order issued to a deceased person, emphasizing that the legal heirs' participation in the proceedings validated the assessment despite the lack of notification to the Assessing Officer (AO) about the death. Additionally, the disallowance of deduction under Section 54F was confirmed as the assessee failed to provide sufficient documentary evidence to support the claim. The judgment highlighted the importance of proper notification to the AO regarding the death of the assessee and the necessity of documentary evidence for deduction claims. en-us Thu, 31 May 2018 00:00:00 +0530 Tue, 05 Jun 2018 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361340 The Tribunal upheld the validity of the assessment order issued to a deceased person, emphasizing that the legal heirs' participation in the proceedings validated the assessment despite the lack of notification to the Assessing Officer (AO) about the death. Additionally, the disallowance of deduction under Section 54F was confirmed as the assessee failed to provide sufficient documentary evidence to support the claim. The judgment highlighted the importance of proper notification to the AO regarding the death of the assessee and the necessity of documentary evidence for deduction claims. Case-Laws Income Tax Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361340