https://www.taxtmi.com/caselaws?id=314071 The ITAT Surat quashed an assessment order passed against a deceased person, ruling that an assessing officer cannot legally frame assessments on dead individuals. The tribunal relied on established precedent from M/s. Maloo Construction Pvt. Ltd. and SC judgment in PCIT vs. Maruti Suzuki India Ltd., confirming that continuation of legal proceedings under the Income Tax Act against deceased persons or dissolved companies lacks legal authority. The assessee's appeal was allowed, with the tribunal declaring such assessments void ab initio. en-us Wed, 30 Aug 2023 00:00:00 +0530 Thu, 16 May 2024 06:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314071 The ITAT Surat quashed an assessment order passed against a deceased person, ruling that an assessing officer cannot legally frame assessments on dead individuals. The tribunal relied on established precedent from M/s. Maloo Construction Pvt. Ltd. and SC judgment in PCIT vs. Maruti Suzuki India Ltd., confirming that continuation of legal proceedings under the Income Tax Act against deceased persons or dissolved companies lacks legal authority. The assessee's appeal was allowed, with the tribunal declaring such assessments void ab initio. Case-Laws Income Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314071