Assessment on dead person without substituting legal heirs is void ab initio

Mahendra Singh Jain Vs ITO (ITAT Delhi) Death ends Jurisdiction- Legal Heirs must be substituted, Else Assessment Fails: ITAT quashes Order passed posthumously- No Assessment on Dead Person – Tribunal relies on SC’s Maruti Suzuki Ruling Delhi ITAT quashed an assessment framed against a deceased person, declaring the proceedings null & void. The case involved Late Shri Mahendra Singh Jain whose assessment for AY 2012-13 was completed u/s 144/147 on 13.11.2019, despite the fact that he had expired on 14.07.2019. The order of AO as well as the appellate order of CIT(A)were challenged by t...