Assessment order passed against dead assessee is invalid: HC

Late Shobha Mehta Vs ACIT (Rajasthan High Court)

A perusal of the orders passed in the earlier round of proceedings under Section 143(3) of the Income Tax Act for the assessment year 2015-16 would clearly indicate that Dy. Commissioner of Income Tax had been intimated regarding the death of the assessee. The assessment order dated 21.12.2017 was passed taking into account the fact that the assessee had expired.

Thus, the plea of the respondent authorities that they were not intimated regarding the death of the assesse

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