Assessment on Deceased Person Annulled: ITAT Quashes ₹1.73 Cr Addition

ITO Vs Late Khodaji Ranchhodji Thakor (ITAT Ahmedabad)

Assessment on a Dead Person Is a Dead Law – ITAT Ahmedabad Upholds Annulment of ₹1.73 Crore Addition Issued in Deceased’s Name

Ahmedabad   ITAT  dismissed the Revenue’s appeal &  affirmed CIT(A)’s annulment of assessment made in the name of a deceased person.

The late assessee, Shri Khodaji Ranchhodji Thakor, had expired on 21.03.2017, while the notice u/s 148 reopening the assessment was issued much later on 31.03.2021, nearly four years after his death. Despite this, AO proceed

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