TMI Blog2022 (9) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the death of the assessee. The assessment order dated 21.12.2017 (Annexure-P/5) was passed taking into account the fact that the assessee had expired. Thus, the plea of the respondent authorities that they were not intimated regarding the death of the assessee Smt. Shobha Mehta, is factually incorrect. It is not in dispute that the notice of re-assessment under Section 148 of the Income Tax Act was issued to the assessee Smt. Shobha Mehta who had expired about 6 years back. No notice whatsoever was issued to the legal representative/s of the assessee before undertaking the reassessment proceedings. Thus, the impugned re-assessment and the assessment order having been passed against the dead assessee, is invalid and the same cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eopening the assessment proceedings was given to the legal heir. Shri Gargieya submitted that the plea taken by the respondent authorities that the Income Tax Officers were apprised of the demise of the assessee for the first time after issuance of the notice under Section 148 of the Income Tax Act, is absolutely incorrect inasmuch as, way back in the year 2015-16, reply to notice under Section 143(3) of the Act on behalf of Smt. Shobha Mehta was filed to the Deputy Commissioner of Income Tax, Circle-2, Udaipur intimating that the assessee had expired on 03.05.2015. Pursuant to receiving the said reply, an assessment order (Annexure-P/5) dated 21.12.2017 was passed wherein, the assessee has been addressed through her legal representative hu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled a reply stating that the assessee had expired. Thereafter, intimation was given to the legal representative and he was notified on the proceedings whereafter, the impugned assessment order came to be passed. He thus urged that there is no violation of either principles of natural justice or any statutory mandate in the impugned proceedings and hence, the writ petition should be dismissed. We have given our thoughtful consideration to the submissions advanced at bar and, have gone through the material available on record. A perusal of the orders passed in the earlier round of proceedings under Section 143(3) of the Income Tax Act for the assessment year 2015-16 would clearly indicate that the Dy. Commissioner of Income Tax, Circle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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