Section 143(2) Notice in Dead Person Name is unsustainable in Law

Sumit Balkrishna Gupta Vs ACIT (Bombay High Court) The issue under consideration is whether the issuing of a notice u/s 143(2) in the name of the wrong person is sustainable in law? High Court states that it is a fact that the petitioner had filed return for the assessment year 2016-17 in the name of the deceased assessee and not in his name as a legal heir of the deceased assessee. This return was filed on 17.10.2016. However, we note that the return was signed by the petitioner as a Legal Heir. The name of the deceased assessee in the title of the return of income was an inadvertent error. I...