Assessment Order Passed in Name of Deceased Assessee Held Void: Karnataka HC

Late Shri Gopaliyengar Madabushi Muralidhar Vs ITO (Karnataka High Court) The Karnataka High Court held that an assessment order passed in the name of a deceased assessee is unsustainable in law when the AO had knowledge of the death. In this case, the assessee died during the pendency of assessment proceedings. However, the AO completed the assessment u/s 143(3) in the name of the deceased on 27-12-2018. The legal heirs contended that the AO was aware of the death because a notice u/s 142(1) had already been issued to the legal heirs. The Tribunal had earlier set aside the assessment and rema...