Assessment order framed in the name of deceased assessee is non-est in law

Late Shri Motilal Hastimaji Bothra Vs ITO (ITAT Mumbai) Introduction: In a recent case before the Income Tax Appellate Tribunal (ITAT) Mumbai, a crucial issue came to light when an assessment order was framed in the name of a deceased assessee, Late Shri Motilal Hastimaji Bothra. The legal heir of the assessee challenged the order, raising concerns about the validity of the assessment. This article delves into the details of the case, the analysis, and the implications for legal heirs. Detailed Analysis: The case revolved around an assessment for the assessment year 2010-11. After the initial ...