ITAT Restores Section 54F Dispute to CIT(A) After Death of Assessee

Heta Rawal (Legal Heir of Late Shri Shailesh Induprasad Rawal) Vs DCIT (ITAT Ahmedabad)

Appeal decided in name of dead assessee can’t stand: ITAT Ahmedabad remands 54F dispute to CIT(A)

Ahmedabad Tribunal held that appellate proceedings conducted in the name of a deceased assessee are legally unsustainable. Tribunal noted that Assessee had expired on 13-08-2017Please become a Premium member. If you are already a Premium member, login here to access the full content.