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Reassessment Quashed Because Notices Were Issued to a Dead Person
Case Law Details
- Case Name
- Aman Ghai Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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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...
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