Case Law Details
Case Name : Surekha Vs ITO (ITAT Bangalore)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Bangalore
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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
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