Reassessment on Deceased Person is Invalid: ITAT Bangalore

Surekha Vs ITO (ITAT Bangalore) ITAT Bangalore quashes reassessment made on deceased assessee despite legal heir updating portal; terms proceedings Void ab initio Shri Devaraj (deceased assessee) had not filed return for AY 2015–16. Based on property sale information (₹80 lakhs),  AO initiated reassessment proceedings u/s 147 & issued notice u/s 148A(b) on 18.03.2022. Assessment was completed ex parte u/s 147 r.w.s. 144, taxing long-term capital gains. CIT(A) also dismissed appeal ex parte, citing non-response to three notices. Shri Devaraj had passed away on 19.05.2019, well before...