New Delhi, Sept. 9 -- Taxpayers continue to receive reassessment notices years after filing their original returns, even in cases involving deceased individuals.

A landmark Delhi Income Tax Appellate Tribunal (ITAT) ruling remains relevant for families facing notices being issued in the name of someone no longer alive.

This is significant because courts have repeatedly held that legal heirs are under no statutory duty to proactively report a death to the tax authorities. The onus lies with the Department to verify the recipient of a notice.

One such case is DCIT vs Pranav Gupta (legal heir of Late Vijay Kumar Gupta), in which the tribunal ruled that a reassessment notice issued to a deceased taxpayer was "invalid". The decision ended p...