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AO Must First Establish Legal Representative- Assessment on Deceased Invalid
Case Law Details
- Case Name
- Jyoti Dhupar Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Jyoti Dhupar Vs ACIT (ITAT Delhi)
AO Must First Establish Legal Representative- Assessment on Deceased Invalid: ITAT Sends Case Back to AO
Tribunal remanded the matter back to AO after noting that both the processing u/s 143(1) & the CIT(A)’s order were passed in the name of a deceased proprietor, Late Shri Nirantar Kumar Dhupar, who expired on 23.05.2021. Assessee, being the widow & legal heir, submitted that the deceased was solely running the business of M/s Plastic Component Industries, that the family was in grief, unaware of business operations, & sought relief from demand ...
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