Legal Representative Updation on Death of Assessee on Income Tax Portal is Sufficient Intimation of Death: ITAT Rules Section 147 Proceedings Void Ab Initio

The Income-Tax Appellate Tribunal (ITAT) held that merely updating the legal representative details of a deceased assessee on the e-filing portal constitutes sufficient intimation of death. Accordingly, reassessment proceedings initiated under Section 147 post the death of the assessee are void ab initio. The ITAT recognized digital process as legitimate and emphasized that formal physical intimation is not mandatory. This judgment safeguards taxpayers against procedural pitfalls following the death of an assessee and reinforces the validity of portal updates for compliance. (Word count: ~103)