Assessment Order Quashed as Proceedings Continued After Death Without Notice to Legal Heirs

Shini Shajan Vs PCIT (Kerala High Court)

The writ petition was filed by the widow of a deceased assessee whose income tax assessment for Assessment Year 2018–19 was completed after his death. The deceased had been engaged in the business of money lending since 1997 and had been filing income tax returns from 2005–06 onwards. A draft assessment order under Section 143(3) read with Section 144B of the Income Tax Act was issued to him on 21.05.2021, followed by a show cause notice dated 24.05.2021 requiring objections by 27.05.2021.

According to the petitioner, the assesse

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