https://www.taxtmi.com/caselaws?id=447440 The ITAT Rajkot dismissed the Revenue's appeal regarding assessment proceedings against a deceased assessee. The AO, despite knowing of the assessee's death and legal heir representation, passed the assessment order and subsequent notices in the deceased person's name rather than the legal heir's name. The ITAT held that this defect rendered the assessment order void ab-initio and was not curable under Section 292B, as the AO consciously chose to use the deceased's name. The CIT(A)'s decision declaring the assessment order invalid was upheld, distinguishing it from the Punjab & Haryana HC precedent where the legal heir was properly acknowledged. en-us Fri, 22 Dec 2023 00:00:00 +0530 Mon, 25 Dec 2023 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447440 The ITAT Rajkot dismissed the Revenue's appeal regarding assessment proceedings against a deceased assessee. The AO, despite knowing of the assessee's death and legal heir representation, passed the assessment order and subsequent notices in the deceased person's name rather than the legal heir's name. The ITAT held that this defect rendered the assessment order void ab-initio and was not curable under Section 292B, as the AO consciously chose to use the deceased's name. The CIT(A)'s decision declaring the assessment order invalid was upheld, distinguishing it from the Punjab & Haryana HC precedent where the legal heir was properly acknowledged. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447440