Reassessment Issued to Deceased Person Held Void Ab Initio

Sh. Sudish Kumar Vs CIT (Appeals) (ITAT Delhi) Notice to a Dead Assessee Is a Nullity: Delhi ITAT Strikes Down Reassessment Issued Years After Death The Delhi Bench of the ITAT quashed the reassessment proceedings for AY 2016-17 initiated under sections 148/147 against a deceased assessee, holding the notice to be void ab initio. The assessee had expired on 23.06.2016, whereas the section 148 notice was issued on 26.07.2022. Rejecting the Revenue’s plea that legal heirs must first inform the Department of the death, the Tribunal followed the binding Delhi High Court ruling in Savita Kapila v...