2022 (11) TMI 914 - HC - Income Tax
Validity of assessment - notice u/s 143(2) was issued against the dead person - HELD THAT:- The death of the Assessee was duly communicated by his legal heirs (the Petitioner herein). The ITR also duly disclosed that the same has been filed by the legal representative. In ignorance of the said facts available on the record the scrutiny proceedings have been wrongly conducted in the name of the deceased Assessee without bringing on record all his legal heirs as per the requirement of law.
In the present case, the jurisdictional notice u/s 143(2) was issued against the dead person and the assessment order has also been passed against the dead person on his PAN without bringing on record all his legal representatives, therefore, the said assessment order and the subsequent notices are null and void and are liable to be set aside.
Consequently, the impugned notice issued u/s 143(2) and the impugned assessment order is set aside along with all consequential proceedings and notices.