Aman Ghai Vs ITO (ITAT Delhi)
AO Knew Assessee Was Dead, Yet Issued 148A: Complete Collapse of Proceedings- Reassessment in Name of Dead Person Is Void Ab Initio:
Faceless or Not, Dead Person Can’t Be Assessed -Jurisdiction Ends With Death—Reassessment Declared Non Est- Dead Can’t Be Reassessed: ITAT Quashes Notice Issued With Death Certificate Attached
Delhi ITAT ‘SMC’ Bench in Aman Ghai (Legal Heir of Late Shri Anil Kumar Ghai) Vs. ITO [ITA No. 7227/Del/2025, AY 2016-17, order dated 16.12.2025] allowed Assessee’s appeal and quashed reassessment proceedings initiated and completed in the name of a deceased person. Original Assessee had filed return for AY 2016-17 and expired on 15.02.2018. Legal Heirs had duly informed the Department about the death. Despite this, AO issued notice u/s 148 in the name of deceased, annexing even the death certificate, clearly evidencing knowledge of death. Post Ashish Agarwal (SC), the notice was treated as show-cause u/s 148A(b), yet again issued in name of deceased, followed by order u/s 148A(d), notice u/s 148 and final assessment order u/s 147 r.w.s. 144B — all in name of dead person. Tribunal held that reassessment initiated against a non-existent person is without jurisdiction and void ab initio. Relying on Delhi HC in Savita Kapila Vs. ACIT, Tribunal observed that even otherwise legal heirs are under no statutory obligation to intimate death, and once AO had knowledge of death, proceedings could not be sustained. Consequently, entire reassessment proceedings were held non est and quashed
FULL TEXT OF THE ORDER OF ITAT DELHI
