Sec. 292 cannot cure mistake of sending notice in the Name of Deceased Assessee

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

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