https://www.taxtmi.com/caselaws?id=428608 The Tribunal upheld the validity of the assessment made in the name of a deceased person, emphasizing that the legal representative is deemed the assessee. The notice and order under section 263 issued in the name of the deceased were deemed valid as they were understood to be on the legal representative. Regarding non-deduction of tax at source on freight payments, the Tribunal found the assessment order erroneous and directed the Assessing Officer to verify compliance with the prescribed form in set-aside proceedings. The Tribunal dismissed the appeal and directed further proceedings for compliance verification. en-us Fri, 30 Sep 2022 00:00:00 +0530 Thu, 06 Oct 2022 08:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428608 The Tribunal upheld the validity of the assessment made in the name of a deceased person, emphasizing that the legal representative is deemed the assessee. The notice and order under section 263 issued in the name of the deceased were deemed valid as they were understood to be on the legal representative. Regarding non-deduction of tax at source on freight payments, the Tribunal found the assessment order erroneous and directed the Assessing Officer to verify compliance with the prescribed form in set-aside proceedings. The Tribunal dismissed the appeal and directed further proceedings for compliance verification. Case-Laws Income Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428608