Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 623 - AT - Income TaxNotice u/s 148 - Date of issue versus date of service - date of filing of return 29.10.1998 - date of expiry of notice u/s 148 31.3.2005 - AO issued notice as on 21.3.2005 to assessee - assessee was died as on 17.11.2002 - AO served notice u/s 148 to daughter-in-law of deceased on 30.5.2005 - whether notice served as on 30.5.2005 is valid - Held that: - (i) The assessment order passed, in view of the issue of notice on the dead person, is void and the CIT(Appeals), in my opinion, was correct in law and in facts holding the assessment order as void. - (ii) The CIT(A) was not correct in law in concluding that the notice u/s. 148 has not been served on proper person, as section 149 only requires the issuance of the notice within the limitation period and notice can be served on the proper persons subsequently. - In other words notice could be validly served beyond the time-limit prescribed under section 149 of the Income-tax Act. - Decided in favor of revenue.
|