Ito, New Delhi vs Late Sh. Ram Kumar, Legal Heirs Sh. Amit ... on 27 December, 2017
3. We have perused the submissions advanced by both the sides
in the light of the records placed before us. It is observed from the
assessment order passed by Ld. AO that Ld. AO was well informed
regarding the demise of assessee. He was supposed to bring the
legal heirs on record as per the details submitted before him during
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ITA No. 6495/Del/2016 A.Y.:2012-13
ITO vs. Late Sh. Ram Kumar, L/H:Sh. Amit Kumar & Smt.Raj Kumari
assessment proceedings itself. Once the non-existence of an
assessee is brought to the notice of assessing officer, assessing
officer ought to have issued the notice under the name of legal heirs
and should have passed the assessment order in the name of such
legal hairs. Such mistakes cannot be cured by section 292B of the
act. We therefore do not find any infirmity in the order passed by
Ld. CIT (A) and the same stands upheld.