Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 126 - AT - Income TaxReopening of assessment u/s 147 - reassessment proceedings initiated against a dead person - HELD THAT:- assessee died much prior to initiation of reassessment proceedings, therefore, the action initiated by the Assessing Officer is void ab initio. No doubt that the death of assessee has not come in the notice of Assessing Officer, however, it is an admitted fact that the appellant has very well informed the ld. CIT(A) in writing that her husband has died on 12/5/2013. The ld. CIT(A) despite recording such fact has not given any finding nor has directed the Assessing Officer to take remedial action. Thus, I respectfully following the decisions pf Hon’ble High Courts hold that reassessment proceedings initiated against a dead person is void ab initio and consequent action initiated and completed which is affirmed by ld. CIT(A) is set aside and assessment order is quashed. In the result, ground raised by the appellant is allowed.
|