AO Must First Establish Legal Representative- Assessment on Deceased Invalid

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 ...