Tribunal held that the AO passed the order in the name of Late Ajit Kumar Vaddevalli, a non-existent person. The information of which has been intimated to the AO by the wife of assessee, who is legal heir. Order was quashed as void ab-initio (ITA No. 1209/Hyd/2018 dt. 12-6-2021. (AY. 2013-2014)
DCIT v. Late Ajit Kumar Vaddevalli L/R-Vadevalli Sarita Devi (2021) The Chamber’s Journal-August-P 83 (Hyd.)(Trib.)
S. 143(3) : Assessment-Order passed in the name of a deceased person is invalid and sustainable in the eyes of law. [ITAT R. 27]