Income Tax Appellate Tribunal Remands Case After Assessment Issued to Deceased, Ensures Proper Handling by Assessing Officer.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessment order in the name of a dead person - there is an obligation on the LR to bring such fact to the notice of the AO - this fact was brought to the notice of the CIT (A) for the first time, he should have taken the said fact on record, which he has done, but he should either have passed the Assessment Orders on merits while exercising his appellate powers or remanded the same - ITAT correctly remanded to AO....