Assessment on Deceased Assessee Not Void Where Notice Was Issued During Lifetime – ITAT Pune Orders Fresh Assessment in Legal Heir’s Name

ITO Vs Shrikanta Amritkumar Jain (ITAT Pune) Assessment on Deceased Assessee Not Void Where Notice Was Issued During Lifetime – ITAT Pune Orders Fresh Assessment in Legal Heir’s Name The Pune ITAT held that where a valid notice under section 143(2) was issued during the lifetime of the assessee, the subsequent assessment proceedings do not become void merely because the assessment order was ultimately passed in the name of the deceased. The defect is curable by framing the assessment in the name of the legal heir. In this case, the assessee died on 23.11.2019 after a scrutiny notice un...