ITAT Delhi Quashes Reassessment Because Section 148 Notice Was Issued to Deceased Assessee

Neeraj Kataria, Legal Heir of Ram Parkash Kataria Vs ITO (ITAT Delhi) The appeal before the Income Tax Appellate Tribunal (ITAT) Delhi concerned the validity of reassessment proceedings initiated against a deceased assessee. The appeal was filed by the legal heir of Late Neeraj Kataria against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre dated 22.07.2025 for Assessment Year 2019-20. The case arose after the Assessing Officer (AO) received information that the assessee had received enhanced compensation and interest from the Land Acquisition Officer on...