Assessment Against Deceased Person Quashed – Legal Heir Not Obliged to Inform Death

Nisha RajendraMavani Legal Vs ITO (ITAT Mumbai)

The ITAT Mumbai allowed the assessee’s appeal and held that assessment framed in the name of a deceased person is a nullity in law. The Tribunal noted that the assessee had died before passing of assessment order, yet the AO proceeded u/s 147/144 without issuing notice to legal heirs, and even the CIT(A) failed to rectify the defect despite being informed. Relying on Savita Kapila (Delhi HC), it held that legal

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