Reassessment Quashed Because Notices Were Issued to a Dead Person

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 compl...