Validity of Notice u/s 148 in the name of dead person

ITO Vs Sikandar Lal Jain ITAT Agra No. – ITA Nos. 196, 197 and 405/Agra/2007, Dated – December 8, 2010   ORDER P.K. Bansal, Accountant Member (As a Third Member):- 1. Following questions on difference of opinion between the learned Judicial Member and the learned Accountant Member were referred to me by Hon’ble President u/s. 254(4) of the Income-tax Act: (i) “Whether the Ld. CIT(Appeals) has erred in law and on facts and the circumstances of the case in declaring the assessment order as void and a nullity or not? (ii) Whether the Ld. CIT (Appeals) has erred in la...