Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

Latest Case Laws

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2015 (2) TMI 1190

and notice u/s 148 of the Act dated 24.3.2009 placed on page no. 4 of the Paper Book clearly reveals that the same was issued in the name of Shri Ashok Kumar Vij and we also note that in response to this notice, Shri S.C. Jain CA of the deceased assessee filed a reply dated 14.5.2009 informing that the assessee had died on 11.2.2006. From paper Book page 5 of the assessee, we also note that income tax return for AY 2006-07 was filed on 31.10.2006 through legal heir of the deceased assessee Smt. Veena Vij, appellant of this case. - In the light of above facts and circumstances of the present case, we are inclined to hold that the case is squarely covered in favour of the appellant by the decision of in the case of ITO vs Sikander Lal Ja .....

X X X X X X X

Full Text of the Document

X X X X X X X

b-initio and assessment framed on such proceeding is invalid and void-ab-initio, and is therefore liable to be quashed. 3. That CIT (A) has erred in not appreciating that no notice u/s 147 could have been valid & legally issue in the name of the deceased person and assessment proceeding initiated with such notice were void-ab-initio and assessment resultant from such proceeding is also void-ab-initio and is liable to be quashed. 4. That assessment order lie held as void-ab-initio and be quashed. 3. We have heard arguments of both the sides and carefully perused the relevant material placed on record, inter alia brief synopsis/written arguments submitted by the assessee, assessment order, impugned order and legal propositions and citatio .....

X X X X X X X

Full Text of the Document

X X X X X X X

llant Smt. Veena Vij, the legal heir of the deceased assessee. Ld. counsel vehemently contended that as the notice u/s 148 of the Act itself was not valid, hence, the order passed in pursuance of the said notice was also invalid and deserves to be quashed. 5. Ld. Counsel further contended that the notice u/s 148 of the Act has to be issued on the assessee i.e. individual assessee and not on a person who has already expired on the date of issuance of notice and in this situation only the legal heir can be regarded to be the individual. Ld. counsel has further drawn our attention towards decision of Hon ble Jurisdictional High Court of Delhi in the case of Braham Prakash vs ITO 275 ITR 242(Del) and decision of Hon ble Allahabad High Court in .....

X X X X X X X

Full Text of the Document

X X X X X X X

e deceased assessee is void ab initio. The relevant operative para and conclusion of this order reads as under:- 45. In view of my aforesaid discussion and the fact that the notice issued in the name of the dead person is invalid, I decide the questions referred to me as under: (i) The assessment order passed, in view of the issue of notice on the dead person, is void and the CIT(Appeals), in my opinion, was correct in law and in facts holding the assessment order as void. (ii) The CIT(A), in my opinion, was not correct in law in concluding that the notice u/s. 148 has not been served on proper person, as section 149 only requires the issuance of the notice within the limitation period and notice can be served on the proper persons subseque .....

X X X X X X X

Full Text of the Document

X X X X X X X

e no. 4 of the Paper Book clearly reveals that the same was issued in the name of Shri Ashok Kumar Vij and we also note that in response to this notice, Shri S.C. Jain CA of the deceased assessee filed a reply dated 14.5.2009 informing that the assessee had died on 11.2.2006. From paper Book page 5 of the assessee, we also note that income tax return for AY 2006-07 was filed on 31.10.2006 through legal heir of the deceased assessee Smt. Veena Vij, appellant of this case. In the light of above facts and circumstances of the present case, we are inclined to hold that the case is squarely covered in favour of the appellant by the decision of Third Member ITAT Agra Bench in the case of ITO vs Sikander Lal Jain (supra) and we hold that notice u/ .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||