Monisha Dhawan (Through Legal Heir Nayana Dhavan) Vs. ACIT

Parties Involved

Facts Summary

The order of assessment was issued in the name of the deceased assessee Monisha Dhawan who died on 23.12.2013. The notice under Section 143(2) was issued on 22.04.2019 in the name of the deceased assessee and the assessment was finalized upon making addition in the hands of the deceased assessee. The Ld. CIT(A) confirmed the order passed by the Ld. AO which was issued in the name of the deceased assessee. The legal heirs argue that no notice under Section 143(2) of the Act has ever been issued in the name of the Legal Heir of the assessee, namely, Ms Nayana Dhavan.…

Legal Issues

• 1. Whether the assessment order issued in the name of the deceased assessee is valid?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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