Dead Person Can’t Be Assessed: ITAT Quashes Entire Assessment Despite AO Being Informed of Death

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 ₹19 lakh towar...