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2023 (6) TMI 130 - HC - Income TaxValidity of Reopening of completed assessment - notice was issued to person who was dead - responsibilities of legal representative of the deceased assessee - HELD THAT:- As decided in Mitesh Goradhandas Somaiya [2022 (9) TMI 1252 - GUJARAT HIGH COURT] fact or circumstances to suggest that the legal representative of the deceased assessee in any manner submitted to the jurisdiction of the income tax authorities or in any way participated in the proceedings to persuade the court to hold otherwise. On the contrary, communication was sent to the Income Tax officer by the legal representative that the noticee/assessee had died. Thus the present petition deserves to be allowed. It is hereby allowed by holding that the impugned notice, which was against the dead assessee, could not be sustained. Decided against revenue.
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