https://www.taxtmi.com/caselaws?id=775305 The ITAT Surat held that assessment proceedings and orders passed in the name of a deceased assessee are void ab initio when the death was brought to the AO's notice during the proceedings. Despite the legal heir submitting the death certificate, the AO continued assessment against the deceased without bringing the legal heir on record. The reopening notice issued under section 147 against the deceased was invalid. Following precedent, the tribunal set aside the assessment order passed after eight years of the assessee's death. The appeal was allowed, quashing the assessment as null and void. en-us Fri, 18 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775305 The ITAT Surat held that assessment proceedings and orders passed in the name of a deceased assessee are void ab initio when the death was brought to the AO's notice during the proceedings. Despite the legal heir submitting the death certificate, the AO continued assessment against the deceased without bringing the legal heir on record. The reopening notice issued under section 147 against the deceased was invalid. Following precedent, the tribunal set aside the assessment order passed after eight years of the assessee's death. The appeal was allowed, quashing the assessment as null and void. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775305