Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore

Surekha Vs ITO (ITAT Bangalore) The ITAT Bangalore held that an assessment order passed in the name of a deceased assessee is void ab initio when the statutory notice under Section 143(2) is issued in the name of the deceased and no fresh notice is issued to the legal representative. In the present case, the assessee had filed the return declaring agricultural income. The assessee expired on 19-05-2019, but the Department subsequently issued notice u/s 143(2) on 28-09-2019 in the name of the deceased person and later passed an assessment order u/s 143(3) dated 15-04-2021 making an addition of ...