Proceedings Declared Void Due to Notice Served After Assessee’s Death

ITO Vs Puspa Kothari (ITAT Kolkata)

Notice to the Dead? Assessment Dies Too, Rules Kolkata ITAT- Fatal Jurisdictional Error: Assessment on Dead Person Held Void Ab Initio

Revenue appealed against the NFAC order deleting additions u/s 68 (₹12,64,110) & u/s 69C (₹37,935). The core legal issue, however, was whether the assessment itself—completed u/s 143(3) r.w.s. 147 on 29.09.2021—was valid, since it was passed against a deceased assessee, Sunder Lal Kothari, who had died e

Please become a Premium member. If you are already a Premium member, login here to access the full content.