LATE ADIREDDY RAMA REDDY L/R BY T N JAYALAKSHMI ,BANGALORE vs. INCOME TAX OFFICER, WARD-7(2)(1), BANGALORE
What did the Tribunal hold?
The Tribunal held that assessment proceedings cannot be initiated on a dead person without impleading the legal representatives. The assessment made in the name of the deceased assessee was therefore not sustainable in law and was void ab-initio.
What were the facts?
The assessee expired on 27/12/2017. The Assessing Officer (AO) issued notices and made an assessment in the name of the deceased assessee, despite being informed of the death and provided with the death certificate. The L/R of the assessee filed an appeal challenging this order.
What were the issues?
Whether an assessment order passed in the name of a deceased assessee, without impleading the legal heirs, is valid and sustainable in law?
Which sections of the Income-tax Act were involved?
Section 143(2),Section 142(1),Section 143(3),Section 54F,Section 234A,Section 234B,Section 234C
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- PCIT v. Maruti Suzuki India Ltd.84 citing129 Taxmann.com 163 · 2017 · HC · Read judgment
Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.
PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the legal heir of the deceased assessee challenging the order of the NFAC, Delhi dated 12/02/2025 in respect of the A.Y. 2017-18 and raised the following grounds:
“1. The assessment order which was framed in the name of the deceased appellant even after the information about pertaining to death of the appellant was communicated to the assessing officer by their legal heir, renders the assessment order non-est and void ab-in initio in the eyes of the law.
A notice issued in the name of a dead pe
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