ITAT Quashes Assessment as AO Failed to Issue Section 148 Notice to All Legal Heirs After Individual’s Death

Maddikunta Sanjeeva Reddy Vs ITO (ITAT Hyderabad)

The case of Maddikunta Sanjeeva Reddy vs ITO (ITAT Hyderabad) revolves around an assessment year 2013-14 where the Assessing Officer (AO) initiated proceedings under section 147 of the Income Tax Act, 1961. The crux of the matter lies in the AO’s failure to issue a notice under section 148 against all legal heirs of the deceased, focusing solely on the deceased individual.

The appellant, Sanjeeva Reddy, raised several grounds challenging the assessment. Firstly, it was contended that the Commissioner of Income Tax (Appe

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