https://www.taxtmi.com/caselaws?id=450086 The ITAT Ahmedabad quashed an assessment order issued under section 263 against a deceased assessee. The AO was aware of the assessee's death on 07.06.2017 through a death certificate but proceeded to issue the order in the deceased's name. The tribunal held that the AO failed to provide opportunity to bring legal heirs on record and proceed according to law. The assessment order was deemed non-est in law and liable to be quashed, deciding in favor of the assessee. en-us Fri, 23 Feb 2024 00:00:00 +0530 Tue, 27 Feb 2024 08:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450086 The ITAT Ahmedabad quashed an assessment order issued under section 263 against a deceased assessee. The AO was aware of the assessee's death on 07.06.2017 through a death certificate but proceeded to issue the order in the deceased's name. The tribunal held that the AO failed to provide opportunity to bring legal heirs on record and proceed according to law. The assessment order was deemed non-est in law and liable to be quashed, deciding in favor of the assessee. Case-Laws Income Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450086