Section 148 on Dead Person: ITAT Quashes Reopening & Entire Assessment as Void

Alka Kalra (Deceased) Through Lekh Raj Kalra Vs ITO (ITAT Delhi) Assessee died on 22.01.2017. Despite this, AO issued notice u/s 148 on 28.03.2019 & completed reassessment u/s 144/147 on 28.11.2019 against the dead person. Legal heir came to know only when recovery proceedings started & filed appeal before CIT(A). Although the fact of death was clearly stated in Form 35, CIT(A)/NFAC dismissed the appeal merely on delay without issuing any specific show-cause on limitation. Before Tribunal, Assessee relied on Delhi HC rulings in Savita Kapila & Vikram Bhatnagar holding that reopenin...