Assessment Framed on Deceased Assessee Is Void Ab Initio

Smt. Nileshwar Jayanthi Prabhu Vs DCIT (ITAT Bangalore) Assessment Framed on Deceased Assessee Is Void Ab Initio The Bangalore Bench of the Income Tax Appellate Tribunal allowed the appeal filed by Smt. Nileshwar Jayanthi Prabhu, legal heir of Late Shri Nileshwar Damodar Prabhu, holding that an assessment order passed in the name of a deceased assessee is void ab initio and unenforceable in law. The Tribunal noted that the assessee had expired on 06.12.2022, and the fact of death was within the knowledge of the Assessing Officer, as evidenced by the death certificate and communications placed ...