https://www.taxtmi.com/caselaws?id=446593 The ITAT Kolkata held that an assessment order framed in the name of a deceased assessee is void ab initio when the legal heir had informed the Assessing Officer about the death before the notice under section 148 was issued. The tribunal ruled that notices issued in the name of deceased persons are not enforceable in law, following precedents from Madras HC and Delhi HC. Since the assessment was conducted despite prior notification of death, the order was deemed non-est, bad in law, and the assessee's appeal was allowed. en-us Thu, 30 Nov 2023 00:00:00 +0530 Wed, 06 Dec 2023 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446593 The ITAT Kolkata held that an assessment order framed in the name of a deceased assessee is void ab initio when the legal heir had informed the Assessing Officer about the death before the notice under section 148 was issued. The tribunal ruled that notices issued in the name of deceased persons are not enforceable in law, following precedents from Madras HC and Delhi HC. Since the assessment was conducted despite prior notification of death, the order was deemed non-est, bad in law, and the assessee's appeal was allowed. Case-Laws Income Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446593