Assessing Officer Passed order after death of proprietor


01 March 2023 my dealer died in 2018. he received audit notice before 30 days of his death. the assessing officer passed audit order in dec-2021. is the order is sustainable. is any case laws or G.Os to over come this problem

02 March 2023 Yes, if the AO brought the legal representative(s) on record, otherwise the irregularity can be challenged. Inference - section 159.


06 March 2023 Audit has done under APVAT act ? any case law or G.Os?


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