Allowing the petition the Court held that when the legal heir of the deceased filed the return of income and sought the reasons for reopening the assessment after intimating the death of the original assessee, an Order passed by the AO in the name of the dead person was a nullity and liable to be set aside irrespective of the fact that legal heir participated in the assessment proceedings. (AY. 2015-16)
Pravinchandra A Shah v. UOI [2024] 461 ITR 307/[2023] 154 taxmann.com 616 (Guj)(HC)
S. 148 : Reassessment-Notice-Dead Person-Notice in the name of deceased assessee-Intimation by the legal heir to the Assessing Officer informing the notice is dead-Second notice in the name of legal heir-Reassessment order in the name of deceased is not curable defects-Notice and order is quashed.[S. 147, 292B 292BB, Art. 226]