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2019 (8) TMI 736 - HC - Income TaxValidity of assessment - order in the name of a dead person - returns was filed by writ petitioner on 30.9.2016, post demise of assessee - dept contended that impugned assessment order is software generated and the respondent cannot change certain details - HELD THAT:- With regard to the first of the threefold submissions pertaining to software, suffice to say that it is for the Income Tax Department to update data software to make allowance for such situations. In the considered view of this Court, such situations may not be infrequent and isolated. Situations wherein returns are filed post demise of the assessee by legal heir are common situations and therefore, it is for the Income Tax Department to ensure that adequate updation is made in the software in this regard. That puts an end to the first of the threefold submissions pertaining to software. Curable defect u/s 292-B - Learned counsel for writ petitioner pressed into service some orders to say that this Court has held that proceedings against a dead person are nullity, but learned Revenue Counsel says that these orders are distinguishable on facts as they pertain to notices whereas the instant writ petition is one assailing an assessment order made u/s 143(3) - it may not be necessary to delve into those aspects of the matter further and it would serve the purpose to direct the respondent to redo the assessment in the name of the writ petitioner on merits of the returns and in accordance with law. In the considered opinion of this Court, this will safeguard the interest of the writ petitioner (assessee's legal heir) as well as protect the interest of the Revenue. Respondent is directed to redo the assessment after putting the writ petitioner on notice. Respondent so redoing the assessment shall be on merits of the returns filed on 30.9.2016 and obviously in accordance with law
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