https://www.taxtmi.com/caselaws?id=463608 HC held that the assessment order issued after the assessee's death during pendency of an appeal is null and void ab initio. The undisputed fact that the original assessee died on 02.12.2021 while an amendment application to add grounds and bring earlier and subsequent assessment years to the appellate authority's notice remained pending meant the impugned order, being against a deceased person, has no legal effect. en-us Thu, 15 Feb 2024 00:00:00 +0530 Mon, 08 Sep 2025 18:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463608 HC held that the assessment order issued after the assessee's death during pendency of an appeal is null and void ab initio. The undisputed fact that the original assessee died on 02.12.2021 while an amendment application to add grounds and bring earlier and subsequent assessment years to the appellate authority's notice remained pending meant the impugned order, being against a deceased person, has no legal effect. Case-Laws Income Tax Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463608