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2019 (6) TMI 249 - HC - Income TaxAssessment order in the name of a dead person - death of the assessee during proceedings was not updated to Assessing Authority - the proceedings against the dead person can continue in the name of the LR u/s 159 - Tribunal remanding the matter back to the Assessing Authority for passing fresh Assessments in the name of the LR - HELD THAT:- Admittedly, the fact of death of the Assessee S.Vellamuthusamy Naidu who died on 25.01.2006 was not brought to the notice or record of the Assessing Authority before 23.03.2006 when the Assessment Orders were passed. The main Appeal was filed by the son Mr.V.Srinivasan himself. Therefore, the appellant has not disputed that the son Mr.V.Srinivasan was legal representative and was very much aware of the facts of the assessments against the deceased man S.Vellamuthusamy Naidu, his own father. The Assessing Authority is not expected to have knowledge of the fact of the death of Assessee when he passed the orders and therefore, there is an obligation on the legal representative to bring such fact to the notice of the Assessing Authority. When this fact was brought to the notice of the CIT (Appeals) for the first time, the said authority should have taken the said fact on record, which he has done, but he should either have passed the Assessment Orders on merits while exercising his appellate powers or should have remand the case back to the Assessing Authority for framing Assessments again in the name of the legal representative in accordance with law. Having not done that, the Revenue was justified in approaching the learned Tribunal and we do not find any error in the orders passed by the learned Tribunal remanding the matter back to the Assessing Authority for passing fresh Assessments in the name of the legal representative Mr.V.Srinivasan. - Decided against the Assessee and in favour of the Revenue.
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