Assessment order passed in the name of a deceased individual is invalid: ITAT Jaipur

Birdi Chand Vs ITO (ITAT Jaipur) As it is evident from the fact that the legal heir of late Shri Birdi Chand had participated in the proceedings and inform about the death of the assessee in the assessment proceedings saying that the assessee is no more and expired on 9.1.2018. Thus, all that the legal heir of late Shri Birdi Chand to inform about the death of his father. However, at the same time, we should not overlook the fact that even after coming to know about the demise of late Shri Birdin Chand, the department could have issued a valid notice to the legal heir the subsequent notices we...