Assessment Issued in Name of Deceased Invalid: ITAT Remands Rs. 18.47 Cr addition for fresh adjudication

The Income Tax Appellate Tribunal (ITAT) has ruled that an assessment issued in the name of a deceased person is invalid and has remanded the case for fresh adjudication. The tribunal emphasized that legal proceedings cannot be initiated or continued against a deceased individual. The assessing officer's failure to take note of the assessee's demise and issue the assessment order accordingly rendered the order legally flawed. The ITAT has directed the tax authorities to conduct fresh proceedings after properly impleading the legal heirs or representatives of the deceased assessee. This ruling underscores the importance of ensuring that legal proceedings are directed towards the correct legal entity or individuals to maintain their validity under the law.