The ITAT held that reopening an assessment under section 147...

The ITAT held that reopening an assessment under section 147 against a deceased assessee is invalid when the legal representatives have informed the department of the death. Despite the assessee's death being notified with supporting evidence years prior, the AO continued proceedings and passed the assessment order in the name of the deceased, which is impermissible. The tribunal emphasized that no valid assessment can be framed against a deceased person once the fact of death is known to the AO. Consequently, the assessment order issued nearly eight years post-mortem was declared void ab initio. The ITAT set aside the assessment order and allowed the appeal, reinforcing that reopening notices issued to deceased assessees are nullities and any resultant proceedings must be quashed.