No valid assessment or reassessment can be made in name of deceased: ITAT Mumbai

ACIT Vs Fakhruddin Taiyebali Padaria (ITAT Mumbai)

ITAT Mumbai held that once the assessee is dead no valid assessment or reassessment can be made in the name of the deceased. Thus, notice issued u/s. 148 upon the deceased assessee who expired prior to issuance of notice is invalid.

Facts- The assessee was a doctor by profession and followed cash system of accounting. The case of the assessee was subjected to scrutiny assessment. AO treated the cash deposit of Rs. 1,66,73,150/- as unexplained cash u/s 69A of the Act and added to the total income of the asses

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