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2004 (4) TMI 16 - HC - Income TaxAssessment order in breach of the principles of natural justice - No notice was issued in the name of the legal heirs of the deceased for transferring the case and no opportunity was given as required under the Act for transferring the case. - It is required to be noted that it was known to the respondents that Shri R.C. Jain had expired in the month of November, 2001 and yet no proper action was taken and proceedings were commenced against a dead person - On the basis of this, the assessment order came to be made on February 28, 2003, u/s 158BC and section 142 - It may be noted that this was also made without awaiting for the period given to the asses-see for filing the return. In view of this, as the principles of natural justice are grossly violated as well as the provisions contained in the Act having been violated, there is no option but to quash the assessment order.
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