Reopening Notice Invalid If Issued in Deceased Assessee’s Name: Delhi HC

Laxmi Devi (Since Deceased) Vs ACIT (Delhi High Court) Delhi High Court has quashed reassessment proceedings initiated by the income tax authorities against Laxmi Devi (since deceased), citing a fundamental flaw: the notices and the final assessment order were issued in the name of a deceased individual. The court’s decision, delivered in response to a petition filed by Laxmi Devi’s son, emphasizes that proceedings cannot be validly instituted against a deceased person. The case involved the Assessment Year (AY) 2014-15, for which Laxmi Devi had filed her income tax return on July ...