The Income Tax Appellate Tribunal (ITAT) has said the show-cause notice issued in the name of a deceased person is null and void and thus liable to be quashed.
The Income Tax Appellate Tribunal (ITAT) has said the show cause notice issued in the name of a deceased person is null and void and thus liable to be quashed.The Delhi bench of the ITAT was dealing a plea of the wife of the deceased assessee .