2026 (4) TMI 453

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.... AGARWAL, ACCOUNTANT MEMBER For the Appellant : Sh. S.K. Gupta, CA For the Respondent : Sh. Ajay Kumar Arora, Sr. DR ORDER PER ANUBHAV SHARMA, JM: This appeal and cross objection preferred by the revenue and assessee against the order dated 25.06.2025 of Ld. National Faceless Appeal Centre, (NFAC) Delhi (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for s....

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....g notice dated 26.09.2018 u/s 143(2) of the IT Act, 1961 in the name of a deceased assessee which fact was on record with the department as per approval given for appointment of Legal Heir dated 30.10.2017. Therefore, initiation/completion of assessment in the name of a non-existent & deceased entity is void ab initio and non est." 4. Though ld. DR has opposed the ground submitting that AO was ....

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.... passed in the name of the deceased assessee and not in the name of legal heir. 6. It is a settled legal principle of law that a notice or order issued or passed in the name of the dead person is legally not enforceable in law and in fact the legal heirs are under no statutory obligation to intimate the death of the appellant to the revenue. Reliance for this can be placed on the decision of Ho....