Reassessment on deceased assessee declared void ab initio: ITAT Surat

Bharat Ranchod Vs ITO (ITAT Surat)

AO had passed assessment order u/s 144 r.w.s. 147  dated 28.12.2018 in the name of a dead person, who expired on 01.02.2015.  Appellant’s key grievance was that the reassessment proceedings were initiated, & the consequent order was passed in the name of a deceased individual . Importantly, the death had been duly intimated to the Income Tax Department through letters & submission of the death certificate well before the passing of the assessment order .

Despite being informed,   AO proceeded with issuing a notice u/s 148 &

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