ITAT Nagpur Quashes Reassessment as Notice Was Issued to Deceased Assessee

ITO Vs Sarika Shankarrao Zilpe (ITAT Nagpur) The Revenue filed an appeal before the Income Tax Appellate Tribunal against the order of the Commissioner of Income Tax (Appeals)/NFAC dated 24.01.2025 for Assessment Year 2018-19. The appeal arose from an assessment order passed under Sections 147, 144, and 144B of the Income Tax Act. The Tribunal first condoned a delay of four days in filing the appeal and admitted the matter for hearing. The Revenue raised several grounds challenging the order of the CIT(A). Its primary grievance was that the CIT(A) entertained an appeal filed by a person who wa...