Section 148 Reassessment Cannot Be Initiated Against Deceased ITAT Delhi

Deep Sudhirbhai Sheth Vs ITO (ITAT Delhi) Even Though Death Was Intimated Before CIT(A) With Death Certificate Under Rule 46A, the AO’s Ex-Parte 147/144 Order Cannot Stand — Notice to Dead Person Is Void Ab Initio The Tribunal noted that the Assessing Officer issued notice under section 148A(b) on 13.02.2023, order u/s 148A(d) and notice under section 148 on 18.03.2023, all in the name of a deceased assessee, who had expired on 23.05.2016, rendering the initiation void ab initio. It observed that the entire assessment was “passed ex parte under section 144 r.w.s. 147 and 144B” and that...