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2023 (8) TMI 1462 - ITAT SURATAssessment against dead person - HELD THAT:- It is a settled position of law that assessing officer cannot frame the assessment on dead person - As decided in M/s. Maloo Construction Pvt. Ltd. [2022 (1) TMI 781 - ITAT SURAT] continuation of the legal proceeding under the Income Tax Act, in the name of dead person or company, is without authority of law. Thus, we note that assessment cannot be made on the person/company who has died/dissolved and this issue is no longer res integra. For this reliance can be placed on the judgment of the Hon’ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Ltd. [2019 (7) TMI 1449 - SUPREME COURT] Therefore, we quash the assessment order passed by the assessing officer against dead person. Assessee appeal allowed.
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