Reassessment on Deceased’s PAN Valid for Pre-Death Years

Estate of Vandravan P Shah Vs ACIT (ITAT Mumbai) Reassessment on Deceased’s PAN Valid for Pre-Death Years; s.35AC Disallowance on Navjeevan Trust Sustained: ITAT Mumbai ITAT Mumbai (E Bench) in Estate of Vandravan P. Shah vs ACIT (ITA Nos. 5401, 5402 & 5403/Mum/2024; AYs 2011-12, 2012-13 & 2017-18; order dated 23.12.2025) has partly rejected the assessee’s jurisdictional challenge and upheld the validity of reassessment proceedings initiated and completed in the name of the deceased through legal representative u/s 159, while also sustaining the disallowance of deduction u/s 35AC o...