Case Law Analysis
|Income Tax Appellate Tribunal
Section 143(3) assessment order in deceased assessee’s name is an irregularity, not a void order | Income Tax Assessment Procedure : ITAT D-Bench Ahmedabad
The ITAT ruled that an assessment order issued under section 143(3) in the name of a deceased taxpayer is merely irregular and can be corrected, not a nullity. Consequently, the tax liability remains enforceable and the legal heir may seek rectification without the order being void.