No assessment or re-assessment can be made on a dead person: Madras HC

Sampath Kumar Srikala Vs CIT (Madras High Court)

Madras High Court held that it is settled law that no assessment or reassessment can be made on a dead person. Thus, order against the deceased assessee is liable to be set aside. Accordingly, petition allowed.

Facts- The petitioner is the mother of the original assessee by name, Bharath, who engaged in a housing and construction business. The original assessee died in a road accident on 20.10.2019, and hence, no return was filed for the Assessment Year 2020-2021. Subsequently, the petitioner, being the mother

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