TMI Blog2004 (4) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... noted that it was known to the respondents that Shri R.C. Jain had expired in the month of November, 2001 and yet no proper action was taken and proceedings were commenced against a dead person - On the basis of this, the assessment order came to be made on February 28, 2003, u/s 158BC and section 142 - It may be noted that this was also made without awaiting for the period given to the asses-see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpetent authority on or about February 12, 2001. Mr. R.C. Jain expired on November 27, 2001. Thereafter a show-cause notice was issued on or about February 6/7, 2002, addressed to Shri R.C. Jain (since deceased) by the learned Commissioner of Income-tax, Delhi, inter alia, calling upon him to show cause as to why the case should not be transferred to Calcutta. The date was fixed on February 15, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were received on February 17, 2003 by the petitioner though they were again addressed to the deceased Shri R.C. Jain. A period of 16 days was given for filing of the return for the block period from the date of receipt of the notice under section 158 BC of the Act and the period was to expire on March 5, 2003. It may be noted that the said period ended after the limitation period for completion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k a lot about the negligence on the part of the Commissioner of Income-tax (Delhi) who is represented before us. No explanation is rendered whatsoever for not taking appropriate action after the respondents were informed about the death of the person concerned. No explanation is rendered whatsoever as to how the proceedings were commenced against the dead person. Therefore, the Commissioner of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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