Assessment order passed in Name of non-existent person void ab-initio

DCIT Vs Late Ajit Kumar Vaddevalli (ITAT Hyderabad)

We find substance in the submissions of the ld. AR that the AO has passed the order in the name of late Ajit Kumar, nonexistent person, the information of which has been intimated to AO by the wife of assessee, who is the legal heir, during assessment proceedings. A copy of death certificate of Vaddevalli Ajit Kumar has also been produced before us issued by the Greater Hyderabad Municipal Corporation. Dated 13/05/2014. Considering the case law submitted by the ld. AR, which are in support of assessee�

Please become a Premium member. If you are already a Premium member, login here to access the full content.