https://www.taxtmi.com/caselaws?id=781915 ITAT held that where reassessment was initiated in the name of a deceased assessee without the AO's knowledge of the death and without any intimation from legal heirs, the assessment could not be treated as non-est solely on that ground, in view of s.159(1) and (3) IT Act. However, since legal heirs also had no knowledge of the proceedings and were not brought on record, ITAT set aside the assessment, remanding the matter to the AO to substitute legal heirs as representative assessees, provide due opportunity of hearing, and then pass a fresh order. The assessee's appeal was allowed for statistical purposes. en-us Tue, 30 Sep 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781915 ITAT held that where reassessment was initiated in the name of a deceased assessee without the AO's knowledge of the death and without any intimation from legal heirs, the assessment could not be treated as non-est solely on that ground, in view of s.159(1) and (3) IT Act. However, since legal heirs also had no knowledge of the proceedings and were not brought on record, ITAT set aside the assessment, remanding the matter to the AO to substitute legal heirs as representative assessees, provide due opportunity of hearing, and then pass a fresh order. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781915