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Dead Person Can’t Be Assessed: ITAT Quashes Entire Assessment Despite AO Being Informed of Death
Case Law Details
- Case Name
- Khursheed Dumasia Legal heir of late Sh. Rusi Kaikhushroo Bhumgara Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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Khursheed Dumasia Legal heir of late Sh. Rusi Kaikhushroo Bhumgara Vs ITO (ITAT Mumbai)
Dead Person Can’t Be Assessed: ITAT Quashes Entire Assessment Despite AO Being Informed of Death
The Mumbai ITAT quashed an assessment framed in the name of a deceased person, holding that any proceedings continued against a dead assessee after the Department was informed about the death are legally void and unsustainable.
In the case, the assessee had expired in January 2012, but the AO nevertheless proceeded to complete assessment under section 144 in October 2019 by making additions of...
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