Assessment of deceased person
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 : 56
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