Issuance of Notice in Name of Dead Person is not Valid: ITAT directs AO to quash Assessment Order u/s 143 (3) of Income Tax Act [Read Order]

The assessment was made on a dead person which was not valid and was required to be quashed
Issuance of Notice - Dead Person - ITAT - AO - Assessment Order - Income Tax Act - taxscan

The Income Tax Appellate Tribunal ( ITAT ) has directed the Assessing Officer ( AO ) to quash the assessment order issued under Section 143(3) of the Income Tax Act, 1961 stating that the issuance of a notice in the name of a deceased person was not valid. The assessee Late Sh. Birdi Chand retired…

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