Assessment in Name of Deceased Not Void if Notice Issued During Lifetime

Prasanna Prabhakaran Vs ITO (ITAT Ahmedabad) Assessment in Name of Deceased Not Void – Jurisdiction Valid if 148 Notice Issued During Lifetime- ITAT Ahmedabad Restores Case to AO The assessee’s legal heir, Mrs. Prasanna Prabhakaran, filed appeal with delay of 181 days due to her cancer treatment & personal trauma after her husband’s death. Tribunal found the explanation bona fide & condoned the delay. In this case, AO reopened assessment u/s 147 after noticing cash deposits of ₹25,00,000/- & time deposits of ₹45,58,052/- in the deceased assessee’s bank account. Despite ...