Question And Answer
Subject: Issue of demand notice 156 in name of dead person
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Date: April 15, 2022
Query asked by KUMAR MANOJ

During the course of assessment proceedings, the assessee died and the assessment was made on one of the legal heir of the assessee who filed that he may be taken as legal heir in this case.

The assessment was made in the name of legal heir but the demand notice issued in the name of dead peron(assessee)

What is the validity of such demand

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Answer given by

In Vijay Corporation v. ITO (2012) 50 SOT 33(URO)(Mum.)(Trib) held that the assessment order without signature is not valid . on the facts the assessment order was passed in the name of legal heir , but only notice of demand in the dead person . Demand cannot be enforced unless the notice of demand is rectified . It is a curable defects order cannot be said to be null and void .

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