Virbhadra Singh Through L/H Smt. Pratibha Singh vs. The DCIT, Circle Shimla

Parties Involved

Facts Summary

The appeal was filed by the assessee against the order dated 30.01.2023 of the Commissioner of Income Tax, National Faceless Appeal Centre, Delhi (NFAC). The assessee argued that the order was passed in the name of a deceased person, which is void ab initio. The assessee also cited several case laws to support their argument. The tribunal considered the submissions and found that no notice or order can be issued in the name of a dead person. Therefore, the order issued in this case in the name of Late Shri Virbhadra Singh was quashed, and the assessee's appeal on this issue was allowed.…

Legal Issues

• 1. The order passed in the name of a deceased person is void ab initio.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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