Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 1269 - AT - Income TaxNotice u/s. 143(2) r.w.s. 263, (wrongly typed as (143(3) in grounds) on a dead person for taking up the assessment - assessee challenged the notice issued on a dead person and invalid as not curable mistake u/s. 292B or section 292BB - HELD THAT:- In the instant case, the assessee had expired before passing the order u/s. 263 dated 20.10.2016. This fact is evident from the order passed u/s. 143(3) on 16.09.2014 which was passed in the name of Sri Deverasetty Ravikumar, Legal Representative of Late Sri D.V. Subba Rao. CIT passed order u/s. 263 on a dead person, which is also invalid. In the order u/s. 263, the Ld. CIT has set aside the assessment order passed u/s. 143(3) r.w.s. 263, with a direction to redo the assessment after giving opportunity to the assessee - order u/s. 143(3) dated 16.09.2014 was set aside by order of 263. For initiation of reassessment proceedings, the AO required to issue notice u/s. 143(2) which the AO has issued in the name of dead person. Initiation of proceedings u/s. 143(2) on a dead person is bad in law and makes the assessment also invalid. In the instant case, there is no dispute that the notice u/s. 143[2] was issued on a dead person and the order u/s. 263 was also passed on a dead person. Therefore, taking consistent view, we hold that the issue of notice u/s. 143[2] on a dead person is invalid and renders the assessment made u/s. 143[3]r.w.s.263 void-ab-initio. Accordingly, we quash the notice u/s. 143[2] and the consequent assessment made u/s. 143[3] r.w.s. 263 and allow the appeal of the assessee.
|