Case Law Details
ITO Vs. Late Sh. Ram Kumar (ITAT Delhi)
It is observed from the assessment order passed by Ld. AO that Ld. AO was well informed regarding the demise of assessee. He was supposed to bring the legal heirs on record as per the details submitted before him during assessment proceedings itself. Once the non-existence of an assessee is brought to the notice of assessing officer, assessing officer ought to have issued the notice under the name of legal heirs and should have passed the assessment order in the name of such legal hairs. Such mistakes cannot be cured by section 292B of the act.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
The present appeal has been preferred by the revenue against order dated 20/10/16 passed by Ld.CIT(A)-14, New Delhi for assessment year 2012-13 on the following grounds of appeal:
1. On the facts and circumstances of the case and in law, the Ld. CIT(A) is not justified in not appreciating the merits of the case and treating the order of the AO to be ab intio null and void.
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