https://www.taxtmi.com/caselaws?id=752481 ITAT Raipur held that an assessment order passed under Section 147 against a deceased assessee without impleading legal representatives was a nullity. The AO was informed of the assessee's death but failed to comply with Section 159(2) requirements before framing the assessment. Following the precedent in DALUMAL SHYAMUMAL, the Tribunal declared the assessment void and remanded the matter to the AO to properly notice the legal representatives and pass appropriate assessment orders in compliance with Section 159(2) of the Income Tax Act. en-us Tue, 13 Feb 2024 00:00:00 +0530 Sat, 11 May 2024 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752481 ITAT Raipur held that an assessment order passed under Section 147 against a deceased assessee without impleading legal representatives was a nullity. The AO was informed of the assessee's death but failed to comply with Section 159(2) requirements before framing the assessment. Following the precedent in DALUMAL SHYAMUMAL, the Tribunal declared the assessment void and remanded the matter to the AO to properly notice the legal representatives and pass appropriate assessment orders in compliance with Section 159(2) of the Income Tax Act. Case-Laws Income Tax Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752481