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2020 (9) TMI 66 - AT - Income TaxAssessment is in the name of the deceased person - HELD THAT:- A proceeding could be continued against the legal representative of the deceased assessee only if it had been initiated when the assessee was alive. Thus, it has been decided that the assessment made on dead person, on the face of it, be a nullity in law. In the case in hand, we find that when the factum of death was brought to the notice of the authorities below, instead of substituting the legal heirs of the assessee in the file of the Revenue both the authorities below proceeded with and finalized the assessment against the assessee, Late Ghanshyam H Parsana, since deceased which is unlawful, arbitrary, erroneous and bad in law. No merit in the proceeding itself having been continued and finalized against the dead person which is void ab initio and the same is liable to be quashed. - Decided in favour of assessee.
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