https://taxguru.in/income-tax/assessment-order-passed-name-deceased-individual-invalid-itat-jaipur.html Clipped from: https://taxguru.in/income-tax/assessment-order-passed-name-deceased-individual-invalid-itat-jaipur.html Birdi Chand Vs ITO (ITAT Jaipur) As it is evident from the fact that the legal heir of late Shri Birdi Chand