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TMI Blog2018 (12) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... CHD/2015. The assessment year involved is 2006-07. 2. The appellant has claimed following substantial questions of law: "(i) Whether on the facts and in the circumstances of the case the ld.ITAT was right in law in holding the notice issued and served under Section 148 of the Income Tax Act, 1961 as invalid on the assumption that the notice was not addressed in the name of Legal Representatives of the deceased-Assessee, ignoring the fact that the notice was addressed to the deceased-Assessee through legal heirs? (ii) Whether on the facts and in the circumstances of the case the ld. ITAT was right in law in holding the re-assessment proceedings as invalid on the ground that the said notice was addressed to the deceased-Assessee, throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the present appeal are that Yoginder Singh filed the income tax return for the assessment year 2006-07 on 31.07.2006, declaring the total income of Rs. 42,96,825/-. The return was processed under Section 143(1) of the Act. The Assessing Officer framed the assessment for the assessment year 2006-07 under Section 143(3) of the Act and noticed that the assessee had received enhanced compensation amounting to Rs. 7,24,46,572/- from the Land Acquisition Officer on 11.10.2005 and also received interest on enhanced compensation amounting to Rs. 7,53,20,932/- on 08.04.2006 and while framing the assessment under Section 143 (3) of the Act for the assessment year 2007-08, the Assessing Officer (A.O.) noticed that capital gains accrued to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2006-07 till date. The A.O. rejected the objections stating that the notice was sent through speed post well within time. The assessment was framed under Section 143(3) read with Section 147 of the Act vide order dated 28.02.2014. 5. The order of assessment was assailed by filing an appeal before the Commissioner of Income Tax, (Appeals) Panchkula ( hereinafter referred to as 'CIT(A)'). The CIT(A) partly allowed the appeal vide order dated 27.02.2015 but rejected the contentions that proceedings under Section 143(3) read with Section 147 of the Act were not validly invoked. 6. Further, an appeal was filed before the Tribunal. The appeal was allowed vide order dated 21.10.2016 only on the ground that notice issued u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased; (b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and (c) all the provisions of this Act shall apply accordingly. (3) The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee. (4) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act." A perusal of the above provision shows that no return of income, assessment, notice, summons or other proceedings in pursuance of any of the provisions of the Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein if the same are in substance and effect in conformity with the intent a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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