Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (2) TMI 1190 - ITAT DELHI

2015 (2) TMI 1190 - ITAT DELHI - TMI - Validity of reopening of assessment - notice issued in the name of deceased assessee who had died prior to the issuance of notice - Held that:- Admittedly Shri Ashok Kumar Vij died on 11.2.2006 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 repl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

623 - ITAT, Agra ) and we hold that notice u/s 148 of the Act, issued in the name of deceased assessee who had died prior to the issuance of notice and this fact was also acknowledged to the AO by way of income tax return for AY 2006-07 filed on 31.10.2006 through legal heir/wife of the deceased assessee Smt. Veena Vij, was invalid and void ab initio and all subsequent proceedings conducted in pursuance to the said notice are also invalid. Therefore, impugned order of the CIT(A) is set aside an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

assessee Shri Ashok Kumar Vij against the order of the CIT(A)- XXIV, New Delhi dated 21.12.2011 in Appeal No.208/09-10 for AY 2002-03. 2. The appellant has raised following grounds in this appeal:- 1. That order of authorities below is against law & facts of the case. 2. That assessment proceedings initiated on the basis of notice u/s 147 in the name of deceased Ashok Kumar Vij and without issuing any notice u/s 147 on the legal heir Smt. Veena Vij were bad in law and void-ab-initio and asse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eard 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 citations relied by both the parties. 4. Ld. Counsel of the assessee submitted that the original return was filed on 09.09.2002 declaring an income of ₹ 53,542 by Shri Ashok Kumar Vij as an individual who died on 11.2.2006 as per death certificate available on page 3 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dated 14.5.2009 was filed under the signatures of Shri S.C. Jain, CA informing that Shri Ashok Kumar Vij the assessee had died on 11.2.2006 and original return filed by the assessee u/s 139 of the Act may be treated as the return filed in response to the notice u/s 148 of the Act. Ld. counsel of the assessee placing reliance on the decision of Third Member Bench of ITAT Agra in the case of ITO vs Sikander Lal Jain dated 8.12.2010 submitted that the assessment framed is bad in law and void ab ini .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nsel 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 the case of CIT v .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

at Hon ble Jurisdictional High Court of Delhi in the case of Braham Prakash vs ITO (supra) has held that if notice u/s 148 of the Act is not served on the original assessee or deemed assessee, then subsequent proceedings against the deemed assessee were bad in law as there was breach of principles of natural justice as well as mandatory provisions of section 148 of the Act. In the case of CIT vs Suresh Chand Jaiswal (supra), speaking for the Allahabad High Court, their lordships held that in cas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ee 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to the Third Member for adjudication on two questions. The learned Judicial Member had confirmed the order of CIT(A) quashing the reassessment proceedings both on the basis of invalidity of notice having been issued on the dead person and the service of notice on legal heir of assessee beyond the period of limitation, whereas the learned Accountant Member set aside the order of Id. CIT(A) holding the reassessment proceedings as valid having been initiated after issuing valid notice and its prop .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version