https://www.taxtmi.com/caselaws?id=782509 ITAT Kolkata upheld the reopening and completion of assessment made in the name of a deceased assessee, holding that the legal heir was duly informed and repeatedly requested to furnish details for being brought on record but chose not to cooperate. The Tribunal noted that the legal heir had communicated the death and was aware of the proceedings, yet failed to respond to subsequent emails and letters. As CIT(A) had already restored issues to the AO for readjudication and the Revenue had not appealed that relief, ITAT found no ground to interfere. The appeal by the assessee (through legal heir) was dismissed. en-us Tue, 05 Aug 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782509 ITAT Kolkata upheld the reopening and completion of assessment made in the name of a deceased assessee, holding that the legal heir was duly informed and repeatedly requested to furnish details for being brought on record but chose not to cooperate. The Tribunal noted that the legal heir had communicated the death and was aware of the proceedings, yet failed to respond to subsequent emails and letters. As CIT(A) had already restored issues to the AO for readjudication and the Revenue had not appealed that relief, ITAT found no ground to interfere. The appeal by the assessee (through legal heir) was dismissed. Case-Laws Income Tax Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782509