https://www.taxtmi.com/caselaws?id=464984 ITAT held that the assessment initiated on a deceased person was invalid, as the AO issued notice under section 142(1) after the assessee's death and did not properly identify or issue notice to the legal heirs who inherited the assets and liabilities. Service of notice on a dead person could not confer jurisdiction to frame assessment on the legal representatives. ITAT concluded that CIT(A) wrongly dismissed the appeal without examining the merits. Accordingly, ITAT set aside the order of CIT(A) and remanded the matter to CIT(A) for fresh adjudication in accordance with law after following the proper procedure regarding legal heirs. en-us Mon, 16 Mar 2020 00:00:00 +0530 Thu, 27 Nov 2025 19:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464984 ITAT held that the assessment initiated on a deceased person was invalid, as the AO issued notice under section 142(1) after the assessee's death and did not properly identify or issue notice to the legal heirs who inherited the assets and liabilities. Service of notice on a dead person could not confer jurisdiction to frame assessment on the legal representatives. ITAT concluded that CIT(A) wrongly dismissed the appeal without examining the merits. Accordingly, ITAT set aside the order of CIT(A) and remanded the matter to CIT(A) for fresh adjudication in accordance with law after following the proper procedure regarding legal heirs. Case-Laws Income Tax Mon, 16 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464984