https://www.taxtmi.com/caselaws?id=753420 ITAT Raipur held that CIT(A)'s order denying section 54F deduction was null and void as it was passed in the name of deceased assessee who had expired on 01.10.2020. Legal heirs failed to inform authorities about death despite appeal being decided three years after death. Court found fundamental defect in proceedings as section 159 provisions regarding deceased assessee were not followed. ITAT deprecated legal heirs' conduct in withholding death information and remanded matter to CIT(A) with directions to implead legal heirs and conduct fresh proceedings. Appeal allowed for statistical purposes. en-us Wed, 29 May 2024 00:00:00 +0530 Sat, 01 Jun 2024 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753420 ITAT Raipur held that CIT(A)'s order denying section 54F deduction was null and void as it was passed in the name of deceased assessee who had expired on 01.10.2020. Legal heirs failed to inform authorities about death despite appeal being decided three years after death. Court found fundamental defect in proceedings as section 159 provisions regarding deceased assessee were not followed. ITAT deprecated legal heirs' conduct in withholding death information and remanded matter to CIT(A) with directions to implead legal heirs and conduct fresh proceedings. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753420