Assessment order against Deceased despite Knowledge of his death is invalid

Late Keshav L. Jumani (Through Legal Heir Smt. Pushpa K. Jumani) Vs ITO (ITAT Mumbai) The assessment of AY 2009-10 was re-opened by issue of notice u/s 148 of the Act by the AO on 03.12.2015. Pursuant thereto, the assessee’s wife brought to AO’s notice vide letter dated 06.03.20 16 that the assessee had expired on 03.03.20 15 and filed copy of death certificate, which fact has been acknowledged by the AO at para no. 4 of the assessment order (supra). Even after knowing that the assessee had expired, still he has framed the assessment on 17.11.2016 in the name of the deceased Dr. Keshav L. ...