https://www.taxtmi.com/caselaws?id=464923 ITAT allowed the assessee's appeal and quashed the reassessment proceedings. It held that the notice issued u/s 148 in the name of a deceased person was void ab initio, rendering the consequent best judgment assessment u/s 144 invalid. The Tribunal observed that credits in the relevant bank account after the death of the original assessee could not be assessed in his hands or in the hands of his legal heir in that capacity. Any such income, if taxable, could only be assessed in the individual capacity of the person actually operating the account. No statutory duty existed to inform the department of the death. en-us Mon, 30 Sep 2024 00:00:00 +0530 Sat, 22 Nov 2025 19:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464923 ITAT allowed the assessee's appeal and quashed the reassessment proceedings. It held that the notice issued u/s 148 in the name of a deceased person was void ab initio, rendering the consequent best judgment assessment u/s 144 invalid. The Tribunal observed that credits in the relevant bank account after the death of the original assessee could not be assessed in his hands or in the hands of his legal heir in that capacity. Any such income, if taxable, could only be assessed in the individual capacity of the person actually operating the account. No statutory duty existed to inform the department of the death. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464923