TMI Blog2018 (4) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... t order which is passed in the name of a deceased person is wholly unjustifiable and is non-est in the eye of law. Section 159(1) and (2) of the Act provides about the liability of legal representatives in special cases. It is not in dispute that any proceeding which could have been taken against the deceased if he had survived may be taken against the legal representative, in terms of Section 159(2)(b) of the Act. The legal representative of the deceased was for the purpose of the Act, deemed to be an assessee as per Section 15 9(3) of the Act. This being the position, the Tribunal is justified in setting aside the order of CIT (Appeal's) and of the Assessing Officer and remanding the matter to the Assessing Officer for denovo assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant filed cross objection. It was submitted by the appellant that the original assessment order is a nullity and suffers from jurisdictional defects. Considering the arguments of both the sides, the Tribunal was pleased to set aside the orders of the CIT (appeals) and of the Assessing Officer passed in the name of the deceased assessee and restored the matter to the Assessing Officer for passing denovo assessment order on right person. It is also observed by the Tribunal that legal representative of the assessee should bring the legal representatives of the deceased on record to enable the Assessing Officer to pass assessment order on right person. Accordingly, the appeal filed by the department is dismissed as having rendered infruct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee. On an appeal preferred by the Revenue, cross objection was filed by the assessee and this was brought to the notice of the Tribunal. The Tribunal ought to have directed the Assessing Officer to redo the assessment denovo on right person in accordance with law. The order of the Tribunal would be misinterpreted or misread by the Revenue while passing the denovo assessment order contrary to the provisions of the Act. Thus, the learned counsel submits that direction issued by the Tribunal for passing denovo assessment requires interference by this Court, which would otherwise be construed a s substitution of the name of the legal representative denying the rights of the legal representative to which he is entitled to, under the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the name of the deceased assessee on 05.03.2013, against which the appeal was filed and the same was allowed on 20.10.2015. The same was challenged in appeal by the Revenue, where cross-objection was filed by the assessee contending that the assessment order passed against a dead person is not amenable to any challenge before the Tribunal. Though, Tribunal allowing cross- objection directed the assessing authority to redo denovo assessment, it is the apprehension of the appellant that by virtue of the order of the Tribunal, the authorities may proceed to substitute the name of the appellant while passing the orders, which would be contrary to the provisions of the Act. It is trite law that the Revenue cannot collect taxes against the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
