https://www.taxtmi.com/caselaws?id=782418 ITAT Ahmedabad allowed the Revenue's appeal and held that assessment proceedings initiated against the deceased assessee could validly be continued against the legal heir under s.159 of the I.T. Act. The Tribunal found that the CIT(A) erred in declaring the assessment void ab initio, having failed to appreciate that legal representatives are deemed assessees and are liable to the extent of the estate inherited. The case law relied on by CIT(A) was held distinguishable. The orders of the lower authorities were set aside and the matter was remanded to the Jurisdictional AO to frame a fresh assessment in the name of the legal heir after providing due opportunity of hearing. en-us Thu, 24 Jul 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782418 ITAT Ahmedabad allowed the Revenue's appeal and held that assessment proceedings initiated against the deceased assessee could validly be continued against the legal heir under s.159 of the I.T. Act. The Tribunal found that the CIT(A) erred in declaring the assessment void ab initio, having failed to appreciate that legal representatives are deemed assessees and are liable to the extent of the estate inherited. The case law relied on by CIT(A) was held distinguishable. The orders of the lower authorities were set aside and the matter was remanded to the Jurisdictional AO to frame a fresh assessment in the name of the legal heir after providing due opportunity of hearing. Case-Laws Income Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782418