IT notices issued in the name of deceased person null and void: Delhi High Court

“Had the proceedings been initiated when the assessee was alive or the notice been sent directly to the Legal Representative (LR), instead of the name of the deceased, the outcome could have been different. There are some instances where the courts have taken a view that mistakes in procedural aspect as error or omission and ruled in favour of the department. In this case the court stated that since the notice itself is null and void, it cannot be treated as an error or omission.” Said Divakar Vijayasarathy, Founder & Managing Partner, DVS Advisors LLP.