Assessment Order Passed on Deceased Person Is Nullity in Law: ITAT Ahmedabad

Pareshkumar Arvindbhai Patel Vs ITO (ITAT Ahmedabad) The appeal arose from the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), dated 17.06.2025 for Assessment Year 2010-11. The assessee had originally not filed a return of income for the relevant assessment year. The Assessing Officer (AO), having information that the assessee had sold urban agricultural land for ₹1.05 crore, initiated reassessment proceedings under Sections 147 and 148 of the Income Tax Act. In response, the assessee filed a return declaring nil capital gains after claiming exempti...