9911796707
TMI Blog2016 (9) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... of Late Smt. Gulab Devi Sharma Th. L/H Sh. Brij Kishore Sharma without impleading "Legal Heirs" of deceased assessee, thus the order so passed is without any authority of law and deserves to be hold null and void. 2. On the facts and in the circumstances of the case Ld. CIT(A) has grossly erred in upholding the action of Ld. AO in initiating the proceedings u/s 148 and further erred in completing the assessment in the hands of assessee appellant by ignoring the fact that assessee was dead on 21.02.2006 and was not alive for a single day in the previous year relevant to assessment year under appeal, thus no proceedings could be initiated against any dead person who was not alive for making any act liable to levy of tax under Income Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of assessment proceedings, thus the order so passed for the impugned assessment year deserves to be annulled and the addition of Rs. 58,00,500/- so made in the impugned assessment year in the hands of assessee deserves to be deleted." 2. For the year under consideration, no return of income was filed by the assessee. While completing the assessment for the A.Y. 2007-08, i.e., the year under consideration, in the case of Shri Sher Singh Sunda, the JCIT (OSD), Sikar, assessed the capital gain. It was observed that Shri Sher Singh Sunda had purchased the property from, inter alia, the assessee, Smt. Gulab Devi. In the case of the assessee, the proceedings U/s 147 of the Income Tax Act, 1961 (in short the Act) were initiated vide noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order was passed in the name of the deceased assessee. Though Shri Brij Kishore Sharma was arrayed as the legal heir of the deceased assessee at the head of the assessment order, neither the assessment order, nor the order under appeal evinces either the said Shri Brij Kishore Sharma or anyone else having been impleaded as legal heir of the deceased assessee. 6. In the case of 'ITO Vs Sikandar Lal Jain', the Agra Bench of Tribunal through Third Member, vide order dated 08/12/2010, passed in ITA No. 196, 197 and 405/Agra/2007 has held that notice issued on a dead person is invalid, rendering the reassessment proceedings void. 7. Further, in the case of 'ITO Vs Somnath Malhotra', the Delhi Bench of the Tribunal in ITA No. 519/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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