आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

This appeal by the assessee is directed against the order dated 23.12.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), for Assessment Year (AY) 2017-18.

2. One of the legal issues (G.No.5) raised by the assessee vide grounds of appeal filed on 07.08.2025 is as under:

5) In view of this, the assessment framed on a deceased person is bad in law and not legally sustainable. It has been judicially held that no proceedings shall be initiated after demise of a person until the legal heir of the assessee is brought to record. For proper initiation and completion of reassessment proceedings, the AO should have initiated the proceedings by bringing in legal heir of the assessee.

3. Brief facts of the case are that the assessee died on 09.07.2019. The notice u/s 148 and order u/s 148A(d) both dated 31.03.2024 has been issued by ITO, Ward 1(1), Salem. A copy of Notice u/s 148 and order u/s 148A(d) is enclosed in paper book page no 12 to 15. The ld.AR for the assessee contended that the assessment framed on a deceased person is bad in law and not legally sustainable. He further contended that no proceedin