Department Knew the Assessee Was Dead – Still Issued Notice! Tribunal Strikes Down Reopening

Anguri Devi Khandelwal Vs DCIT (ITAT Jaipur) Smt. Anguri Devi Khandelwal filed her return u/s 139(1). She passed away on 10.03.2021. Her legal heir informed the Department &  was registered as representative assessee on the Income Tax portal on 29.10.2021. Despite this, the Department issued notice u/s 148A(b) on 14.03.2022 in the name of the deceased, even though it was fully aware of her death. This was followed by further notices u/s 143(2), 142(1) &  show cause notices, all issued in the name of the deceased. Subsequently, an order u/s 148A(d) was passed &  notice u/s 148 wa...