HC on Continuation of proceedings against dead person in name of legal representative

V. Srinivasan Vs CIT (Madras High Court) Assessments made in the name of dead person cannot be held to be non-est merely because the procedural requirements of taking on record the legal representative are not complied with. The Assessing Authority is not expected to have knowledge of the fact of the death of Assessee when he passed the orders and therefore, there is an obligation on the legal representative to bring such fact to the notice of the Assessing Authority. We are of the opinion that when this fact was brought to the notice of the CIT (Appeals) for the first time, the said authority...