https://www.taxtmi.com/caselaws?id=285084 The Tribunal allowed the appeal, quashing the assessment order initiated and framed on a deceased person. Emphasizing the importance of following legal procedures and involving legal heirs in cases of deceased individuals, the Tribunal annulled the assessment and directed deletion of the addition made in the assessee's hands. The judgment highlighted that initiating proceedings against a deceased person, even if completed in the name of legal heirs, renders the assessment void, citing relevant precedents like 'ITO Vs Sikandar Lal Jain' and 'ITO Vs Somnath Malhotra'. en-us Wed, 14 Sep 2016 00:00:00 +0530 Wed, 25 Dec 2019 16:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285084 The Tribunal allowed the appeal, quashing the assessment order initiated and framed on a deceased person. Emphasizing the importance of following legal procedures and involving legal heirs in cases of deceased individuals, the Tribunal annulled the assessment and directed deletion of the addition made in the assessee's hands. The judgment highlighted that initiating proceedings against a deceased person, even if completed in the name of legal heirs, renders the assessment void, citing relevant precedents like 'ITO Vs Sikandar Lal Jain' and 'ITO Vs Somnath Malhotra'. Case-Laws Income Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285084