TMI Blog2021 (5) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... g officer having been intimated that she has passed away on 16.04.2017. The counter affidavit filed by the respondent does not anywhere dispute the position that the Income Tax Department was unaware of the demise of K.Mangalam on 16.04.2017 though this is the sheet anchor of the petitioner's case. Thus, the non production of an acknowledgment from the Assessing officer in this case may not be material, since there is no averment in the counter denying this position. Even before me, learned counsel for the revenue does not dispute the fact. The intimation filed by the petitioner on 13.06.2017, enclosing the death certificate of K.Mangalam is well within the knowledge of the Assessing Officer. All proceedings issued thereafter i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sactions in FY 2011-12 relevant to AY 2012-13. (iii) There was radio silence thereafter, and on 25.03.2019, a second notice under Section 148 of the Act was issued for the same assessment year, again addressed to K.Mangalam. (iv) On 20.06.2019 the Assessing authority addresses a reminder to K.Mangalam calling for a return in response to the notice under Section 148. (v) The factum of the demise of K.Mangalam was once again brought to the attention of the officer by letter dated 19.12.2019 filed by the petitioner. (vi) An order has thus come to be passed on 17.12.2019 bringing on record K.Suresh, the petitioner herein, as a legal representative for all tax dues. He was called upon to comply with notices for Income Tax proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ank is brought to tax as undisclosed income. 4.The procedure followed by the revenue in this matter is contrary to the requirement that, proceedings for assessment, in order to be valid, should be preceded by notices that are issued to the assessee in question. No doubt, notice issued under Section 148 on 31.03.2017 is valid. However, for reasons best known to the Assessing Officer, this notice has not culminated in an order of assessment and has been allowed to lapse. The second notice dated 20.06.2019 has been again issued to K.Mangalam, despite the Assessing officer having been intimated that she has passed away on 16.04.2017. 5. The counter affidavit filed by the respondent does not anywhere dispute the position that the Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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