Assessment of deceased person ::
Last updated: 07 September 2007
Court :
HC
Brief :
Held by the Hon'ble court that where an assessee dies, pending any assessement proceedings,it is the duty of the assessing officer to ensure compliance of section 159(2) before passing any orders.Therefore, the assessement order passed by the assessing officer was not justified.
Citation :
C.I.T. Vs. Dalumal Shyamumal
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CA.Saibaburao Nanduri
Published in Income Tax
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