Notice to Deceased Person Invalid – ITAT Delhi Quashes Reassessment  

Champat Singh (through legal heir) Vs. ITO (ITAT Delhi)

In this case, the notice u/s 148 for reopening was issued on 26.03.2019 in the name of late Shri Champat Singh, who had passed away on 16.04.2018.  AO proceeded with reassessment & passed order u/s 147 r.w.s. 144 on 09.12.2019 in the name of the deceased.

Assessee’s legal heir challenged the validity of the notice, contending that jurisdictional assumption u/s 148 against a dead person is void ab initio.

Tribunal observed that since the notice was

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