Reassessment Notice to Deceased Person Invalid Because Law Requires Notice to Legal Heirs

Ashok Kumar Pinjani Vs ITO (Chhattisgarh High Court) The case was decided by the Chhattisgarh High Court in an appeal filed under Section 260A of the Income Tax Act, 1961 challenging an order dated 18 June 2025 passed by the Income Tax Appellate Tribunal. The appeal was filed by the appellant as the legal heir of her late husband, the original assessee, who had passed away on 8 July 2018. The dispute related to reassessment proceedings for Assessment Year 2013–14. On 25 March 2019, the Assessing Officer issued a notice under Section 148 of the Income Tax Act to the deceased assessee, despite...