Reassessment Orders Quashed for Notices Issued to Deceased Assessee

Lalita Agarwal Vs ACIT (ITAT Delhi) The appeals concern Assessment Years (AYs) 2011-12 to 2014-15, filed by the legal heir of the deceased assessee challenging reassessment notices and orders issued under Section 148 and 147 of the Income Tax Act, 1961. The deceased, Shri Subhash Chandra Agarwal (PAN: AANPA3967D), passed away on 4.12.2014. Despite the death, the ITO (Investigation Wing)-7 issued queries and Section 148 notices in the name and PAN of the deceased for multiple AYs. Assessment orders were subsequently framed in the PAN of the deceased for AYs 2009-10, 2010-11, 2011-12, 2012-13, 2...