https://www.taxtmi.com/caselaws?id=450791 ITAT Surat quashed an assessment order under section 143(3) where proceedings continued against a deceased person. The assessee's legal heirs informed the AO about the death during assessment stage, but the AO proceeded to frame the assessment order on 29.12.2019 despite this notification on 18.06.2019. The tribunal held this violated settled legal principles, following Dharamraj judgment, and allowed the appeal by quashing the assessment order as bad in law. en-us Mon, 11 Mar 2024 00:00:00 +0530 Wed, 13 Mar 2024 08:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450791 ITAT Surat quashed an assessment order under section 143(3) where proceedings continued against a deceased person. The assessee's legal heirs informed the AO about the death during assessment stage, but the AO proceeded to frame the assessment order on 29.12.2019 despite this notification on 18.06.2019. The tribunal held this violated settled legal principles, following Dharamraj judgment, and allowed the appeal by quashing the assessment order as bad in law. Case-Laws Income Tax Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450791