Notice Issued to Dead Person: ITAT Sends 148 Jurisdiction Issue Back to CIT(A)

Ganeshbhai Gandabhai Rabari Vs ITO (ITAT Ahmedabad) Notice Issued to Dead Person: ITAT Sends 148 Jurisdiction Issue Back to CIT(A) Assessee had not filed ROI for AY 2012-13. AO reopened case u/s 147 by issuing notice u/s 148 on 30.03.2018 based on Non-PAN property sale data. AO completed assessment u/s 144 r.w.s. 147 by adopting stamp value & adding proportionate LTCG of ₹50,19,825. CIT(A)/NFAC set aside matter to AO for fresh assessment but did not adjudicate the specific legal ground that reopening notice was issued to a deceased person, though such ground was raised in Form 35. Before...