India's Income Tax Appellate Tribunal Quashes Improper Assessments

The Income Tax Appellate Tribunal (ITAT) in Ahmedabad ruled that an assessment order framed in the name of a deceased taxpayer is legally invalid and must be set aside. The tribunal accepted that the assessee had died before the assessment was issued and, relying on Supreme Court precedent, declared the order a nullity.

Separately, the Kolkata bench of the ITAT held that a reassessment initiated beyond the three‑year limit requires prior approval from the Principal Chief Commissioner of Income Tax (PCCIT). Because the approval was unlawfully granted by the Principal Commissioner of Income Tax (PCIT), the tribunal quashed the notice issued under Section 148 and the resulting reassessment order. Both judgments stress strict adherence to statutory time limits and approval procedures under the Income‑Tax Act.