ITAT AHMEDABAD on Mar 11, 2020 held that 148 Notice issed in the name of dead person. One legal representative participated in proceedings. Raised objection 1st time in appeal. It is procedural mistake rectificable 292B to frame assessment in the name of all legal heirs as per the provisions of law after issue of notice u/s 148 to all legal representatives.
71 total views
71 total views Notice under section 148 of the Act, was issued in the name of the dead person and framed the assessment in the name of a legal representative who participated in proceedings. The such legal representative never raised any…