https://www.taxtmi.com/caselaws?id=197204 The Tribunal dismissed the department's appeal challenging the validity of an assessment conducted in the name of a deceased assessee. Despite being informed of the assessee's death and the legal heir filing the return, the AO proceeded with the assessment and additions. The ld. CIT(A) deemed the assessment invalid, citing procedural errors. The Tribunal upheld this decision, declaring the assessment void ab initio due to the invalid notice issued to the deceased assessee. This case underscores the importance of accurate procedures in assessments involving deceased taxpayers and the necessity of following legal requirements to maintain tax administration integrity. en-us Thu, 02 Jul 2015 00:00:00 +0530 Sat, 30 Dec 2017 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197204 The Tribunal dismissed the department's appeal challenging the validity of an assessment conducted in the name of a deceased assessee. Despite being informed of the assessee's death and the legal heir filing the return, the AO proceeded with the assessment and additions. The ld. CIT(A) deemed the assessment invalid, citing procedural errors. The Tribunal upheld this decision, declaring the assessment void ab initio due to the invalid notice issued to the deceased assessee. This case underscores the importance of accurate procedures in assessments involving deceased taxpayers and the necessity of following legal requirements to maintain tax administration integrity. Case-Laws Income Tax Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197204