Assessment on Deceased Invalid, To Be Redone in Legal Heir’s Name: ITAT Ahmedabad

ITO Vs Haresh Dayashankar Shrivastav (ITAT Ahmedabad)

ITAT Ahmedabad: Deceased Assessee’s Assessment Not Void Ab Initio; Tribunal Remands Case for Fresh Assessment on legal heir of Deceased Taxpayer

Revenue appealed against CIT(A)’s order which quashed an ex-parte assessment passed u/s 144 on a deceased assessee. The key issue was whether an assessment order passed after the death of the assessee is valid, especially when the legal heir had informed the AO of the death & not filed any return.

Assessee failed to file return for AY 2017–18

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