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2015 (7) TMI 1257 - AT - Income TaxValidity of assessment - notice u/s 148 of the act - notice on deceased person - Held that: - the assessee had already expired on 06.12.2002 and the legal heir Smt. Raj Rani Malhotra wife of the deceased assessee informed the AO on 03.05.2010 that the assessee had expired on 06.12.2002 and the return in the name of deceased assessee was filed by the legal heir on 29.08.2003. Thereafter also the AO did not issue any notice u/s 148 of the Act or 143(2) of the Act in the name of the legal heir, therefore, the assessment framed by the AO on the basis of the notice issued u/s 148 of the Act in the name of the deceased assessee was invalid. The notice issued u/s 148 was invalid and the assessment framed on the basis of the said invalid notice was void ab initio - appeal dismissed.
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