Reassessment on Deceased Assessee Invalid: HC Quashes Entire Proceedings, Permits Fresh Action Against LRs

Vivek R. Vs ITO (Karnataka High Court) The Karnataka High Court set aside the entire reassessment proceedings for AY 2020–21 on the fundamental ground that the notice under Section 148A(b) was issued in the name of a deceased person. The Court noted that the assessee had passed away prior to issuance of the notices, and this fact was supported by the death certificate placed on record. It held that any proceedings initiated against a dead person are void ab initio and have no legal validity. Consequently, not only were the notices under Section 148A(b) quashed, but also all subsequent proce...