Assessment on Dead Person Has No Legal Sanctity – Chennai ITAT Dismisses Revenue Appeal Following Maruti Suzuki

ITO Vs Late Shri Gautham Chand Jain (ITAT Chennai) The Chennai ITAT held that an assessment framed in the name of a deceased assessee without substituting the legal representative is void ab initio and without jurisdiction. The Tribunal reiterated that once the department is informed about the death of the assessee, proceedings must thereafter continue only against the legal representative in accordance with law. In this case, the assessee had died on 22.07.2016 and his son had subsequently registered himself on the income-tax portal as legal representative. The legal heir had also specificall...