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Shri M. Hemanathan Versus The Commissioner of Income Tax-VIII,

Revision u/s 263 - validity of order passed against the dead person - Held that:- As rightly contended by the Ld. representative for the assessee, the assessee Shri M.A. Margesan was not alive either on 06.09.2013, the date on which the show cause no .....

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sed against the dead person is nullity in law and it cannot stand. Since the assessee was no more on the date of passing of the order dated 21.03.2014, the Commissioner cannot rectify the order by including the Legal Heir at this stage. In other word .....

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of assessee - ITA No.1286/Mds/2014 - Dated:- 11-9-2015 - SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Appellant by : Ms. Jharna B. Harilal, CA Respondent by : Shri A.V. Sreekanth, JCIT ORDER PER N.R.S. GANESAN .....

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Ld. representative for the assessee, submitted that the assessment for the assessment year 2009-10 was completed under Section 143(3) of the Income-tax Act, 1961 (in short 'the Act') by an order dated 23.06.2011. The Administrative Commissio .....

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ioner on 12.12.2013, the Ld. representative submitted that the assessee Shri M.A. Margesan died on 13.06.2013. This letter was addressed to the Commissioner in response to show cause notice issued by the Commissioner under Section 263 of the Act on 0 .....

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e issuing notice under Section 263 of the Act. In spite of that, the Commissioner passed an order against the assessee, who was no more either on the date of issue of notice on 06.09.2013 or on the date of impugned order on 21.03.2014. According to t .....

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issued to the assessee and the legal heirs of the assessee participated in the proceedings before the Commissioner. Therefore, the order passed by the Commissioner is valid in the eye of law. 4. We have considered the rival submissions on either side .....

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was communicated to the Commissioner by way of letter dated 12.12.2013 in response to the show cause notice issued by the Commissioner. The assessee has placed on record the copy of the Death Certificate issued by Vellore City Municipal Corporation a .....

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