TMI Blog2022 (5) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... n view the aforesaid, we set aside the order of the learned Judge and the assessment order as well as the proceedings initiated pursuant thereto for the assessment year in question and remand the matter to the assessing officer, who shall consider all the materials furnished by the appellant and thereafter, pass a reasoned order on merits and in accordance with law, after granting an opportunity of hearing to the legal heir(s) of the deceased assessee / appellant. Such an exercise shall be completed within a period of three weeks from the date of receipt of a copy of this judgment. - W.A. No. 485 of 2022 And C.M.P. No. 3516 of 2022 - - - Dated:- 30-3-2022 - Honourable Mr.Justice R. Mahadevan And Honourable Mr.Justice J.Sathya Narayana P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Act (in short, the Act ) dated 31.03.2021. After receipt of the same, he was affected by Covid-19 and passed away on 09.05.2021. Subsequently, another notice dated 08.06.2021 came to be issued by the first respondent calling for certain details through e-portal and the same was followed by notice under section 142(1) of the Act dated 06.08.2021. The petitioner further averred that even her husband's chartered accountant was affected by Covid-19 during that time, no reply was sent to the said notices, which resulted in issuance of show cause notice under section 144 dated 15.09.2021. Thereafter, the chartered accountant of the petitioner's husband sent a letter dated 17.09.2021 and uploaded the required documents along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition towards the alleged receipt of interest and addition by disallowing the claim of set off of current year losses against the returned income and there was no challenge as regards the jurisdiction and validity of the assessment order passed by the first respondent in the name of the deceased assessee. Thus, according to the learned counsel, the assessment order passed on a dead person is a nullity and has no force in law. However, the learned Judge, instead of quashing the same, dismissed the writ petition, by the order impugned herein, which is erroneous and unsustainable in law. 5. While making an attempt to justify the assessment order passed by the first respondent against the dead person viz., husband of the appellant, the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is deemed to be valid and hence, the appellant filed a statutory appeal against the same, before the appellate authority. Thus, according to the learned standing counsel, no interference to the order of the learned Judge is warranted at the hands of this court. 6. Heard both sides and perused the records. 7. Concededly, the appellant's husband / assessee died on 09.05.2021, after receipt of the notice dated 31.03.2021 under section 143(2) issued by the first respondent. On 15.09.2021, the first respondent issued the show cause notice under section 144 to pass best of judgment assessment, to which, the chartered accountant of the appellant's husband, after recovery from Covid-19, sent a communication on 17.09.2021, indicating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 104/2022, which was dismissed by the learned Judge. 8. It was argued on the side of the respondents that the chartered accountant of the appellant's husband, on behalf of the assessee, filed reply to the notice issued by the first respondent and after considering the same, the respondent authorities passed the assessment order; however, due to want of particulars of the legal heirs of the deceased assessee, the assessment order came to be issued against the dead person, against which, the appellant has also filed an appeal before the appellate authority. Such contention cannot be countenanced by this court, as it is settled law that ' notice issued to a dead person for assessment is null and void' and the filing of an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings emanated therefrom, cannot be allowed to be sustained. However, the learned Judge erred in dismissing the writ petition on the premise that the appellant has exercised the option of appeal remedy. 10. Keeping in view the aforesaid, we set aside the order of the learned Judge and the assessment order dated 21.09.2021 as well as the proceedings initiated pursuant thereto for the assessment year in question and remand the matter to the assessing officer, who shall consider all the materials furnished by the appellant and thereafter, pass a reasoned order on merits and in accordance with law, after granting an opportunity of hearing to the legal heir(s) of the deceased assessee / appellant. Such an exercise shall be completed within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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