आदेश / O R D E R PER MANU KUMAR GIRI, JM:

The captioned appeal by the assessee is arising out of the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 09.10.2025 for AY 2016-17.

2. At the beginning of the proceedings, the learned Authorized Representative (AR) for the assessee submitted that the Jurisdictional Assessing Officer (JAO) had issued a notice under section 148 of the Act dated 31.03.2023 in the name of a deceased assessee, who had passed away on 26.07.2018. Consequently, it was contended that the assessment order, along with all subsequent notices and proceedings, is void ab initio and legally non est. In support of this contention, reliance was placed on the decisions of the Hon’ble jurisdictional High Court in the cases of Rajakumari v. Income Tax Officer [2023 (11) TMI 541 – Madras High Court, dated 18.10.2023]/102 CCH 118 and Alamelu Veerappan v. Income Tax Officer, Non-corporate Ward-2(2), Chennai [2018] 95 taxmann.com

155 / 257 Taxman 72 (Madras), dated 07.06.2018.

3. Per contra, the learned Departmental Representative (DR) supported the order passed by the ld.CIT(A). She submitted that the legal representatives of the assessee had participated in