Section 159. The assessment made on dead person, on the face of it, be a nullity in law. In the case in hand, we find that when the factum of death was brought to the notice of the authorities below, instead of substituting the legal heirs of the assessee in the file of the Revenue both the authorities below proceeded with and finalized the assessment against the assessee, Late Ghanshyam H Parsana, since deceased which is unlawful, arbitrary, erroneous and bad in law. LATE GHANSHYAM H PARSANA vs. ITO. Order date Aug 31, 2020. AY 2006-07. In favour of assessee. ITAT AHMEDABAD BENCH ‘C’
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115 total views LATE GHANSHYAM H PARSANA vs. INCOME TAX OFFICER IN THE ITAT AHMEDABAD BENCH ‘C’ WASEEM AHMED, AM & MADHUMITA ROY, JM. ITA No. 2871/Ahd/2017 Order date Aug 31, 2020 Section 159 AY 2006-07 Decision in favour of: Assessee Cases Referred…
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