Assessment order not become nullity for mere non-issue of notice upon legal heirs

Late Shri Atulkumar Mansukhlal Shah Vs. ITO (ITAT Ahmedabad)

Facts of the Case and Contention of the Assessee

Brief facts of the case are that the assessee has filed its return of income on 29.5.2009 showing total income at Rs. 1,41,830/-. The case of the assessee was selected for scrutiny assessment and notice under section 143(2) was issued on 30.8.2010 which was duly served upon the assessee. In order to set assessment proceedings in motion, the ld.AO has issued notice under section 142(1) of the Ac

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