Assessment of deceased person
Last updated: 10 July 2008
Court :
Brief :
Case Fact: Whether assessment framed by the Assessing officer against a dead person without bringing the legal representative on record was justified.
Citation :
C.I.T. Vs. Dalumal Shyamumal
Decision: 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.
CA. A. Kumar
Published in Income Tax
Views : 49
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
