Assessment Order in Name of Deceased Assessee Invalid: ITAT Chennai

Balasubramaniam Sundaresan Vs ITO (ITAT Chennai) Order Passed in Name of Deceased Assessee Is Invalid: Chennai ITAT Remands Matter for Fresh Order on Legal Heir The Chennai Bench of the ITAT set aside the appellate order passed by the CIT(A) in the case of Late Balasubramaniam Sundaresan (AY 2017-18), holding that an order passed in the name of a deceased assessee is legally unsustainable, even when the appellate authority was informed of the death. The Tribunal noted that the assessee had expired on 31.12.2023 and that the legal heir (daughter) had duly intimated the CIT(A) with supporting de...