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2019 (7) TMI 992 - HC - Income TaxReopening of assessment post demise of writ petitioner's father - writ petitioner before this Court is 24 years of age and he is pursuing his Master's degree(M.Tech) - liability of a legal representative - recovery proceedings - HELD THAT:- There is no disputation or disagreement that the liability of a legal representative under the IT Act is limited to the extent to which the estate is capable of meeting the liability. To be noted, writ petitioner has not inherited anything from his father and he has/had nothing to do with his father's aforementioned bank account is learned counsel's say. Owing to the peculiar facts and circumstances of this case, with a rider that this case shall not be cited as a precedent, the following order is passed: a) Impugned SCN dated 26.12.2018 bearing reference PAN. ALPPC0202L/2018-19 and the impugned assessment order also dated 26.12.2018 are set aside. b) The statement made on oath i.e ., affidavit filed in support of the writ petition by the writ petitioner that he has not inherited any assets and deposits from his father(assessee) particularly ground (f), which has been extracted and reproduced supra is recorded. c) It is open to the respondent to proceed against the aforesaid Bank Account bearing A/c No:12451930001835, HDFC Bank, 22, 7th East Cross, Gandhi Nagar,Katpadi, Vellore, IFSC : HDFC0001245 and any other assets of the assessee (writ petitioner's father), if unearthed and if it comes to light or surfaces in future.
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