ITAT grants relief to widow, rectifies order in deceased husband’s name

The ITAT granted relief to a widow where an assessment order was passed in the name of her deceased husband. The Tribunal held that such a defect could be rectified and directed fresh proceedings in the correct name. The decision reflects judicial sensitivity to procedural fairness and practical realities in tax litigation. It underscores that technical lapses should not prejudice taxpayers’ rights and highlights the Tribunal’s role in ensuring equitable adjudication in income tax matters.