Order passed in name of deceased person is not sustainable in law: ITAT Chennai

Subramaniam Mohan Sundaram Vs PCIT (ITAT Chennai) ITAT Chennai held that passing of an order in the name of dead/ deceased person is not sustainable in law. Accordingly, revisionary order passed by PCIT is liable to be quashed and set aside. Facts- Post reassessment proceeding, AO completed the assessment u/s.147 r.w.s. 143(3) of the Act by accepting the returned income. Thereafter, PCIT on perusal of the assessment records found that the AO has failed to make necessary enquiries or verifications of investments and deposits made by the assessee, which was found during the survey proceedings. T...