TMI Blog2003 (3) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be deemed to be a nullity and unenforceable. – Deaprtment submitted that since it is a case of a bona fide mistake arising out of ignorance of the death of B. B. Prasad, the Department should be allowed to complete the proceeding under the Act by giving an opportunity to the legal representatives of deceased B. B. Prasad either to file a return or to file an objection to the notice under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n issued to B. B. Prasad on June 20, 2002. The assessment was completed under annexure 8, which was followed by a demand notice, annexure 8/1. At this stage, the widow of B. B. Prasad has come forward with this writ petition challenging the order of assessment annexure 8 and the demand notice annexure 8/1 on the ground that the order of assessment was a nullity. It has been passed against a dead p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a deceased person, culminating in an order of assessment, has to be regarded as a nullity in the sense that it was passed against a dead person. But in this case, we are inclined to accept the submission of the Revenue that the assessment was completed against B. B. Prasad only in view of the fact that the authority concerned was not made aware of the death of B. B. Prasad. But since the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act by giving an opportunity to the legal representatives of deceased B. B. Prasad either to file a return or to file an objection to the notice under section 142 of the Act. On the facts and in the circumstances of the case, we are of the view that an opportunity should be given to the Department to complete the proceeding, after giving an opportunity to the writ petitioner, the widow of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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