9911796707
TMI Blog2008 (7) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... stions of law :- "Whether, on the facts and in the circumstances of the case, the ITAT was right in law in upholding the the order of the CIT (A) holding the return of income and assessment framed as null and void?" 2. The brief facts of the case are that the return of income in this case was filed on 28.11.2003 after the death of the assessee, as the assessee had expired on 14.9.2003. The return of income was signed by the assessee himself during his life time, but the same was filed after his death. In the return of income, only agriculture income of Rs. 2,20,000/- was shown by the assessee. The Assessing Officer made the assessment under Section 143(3) of the Act, in spite of the contention raised that the return filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which are relevant for the adjudication of the issue raised in this appeal are re-produced below : 139. (1) Every person, -... (a) x x x (b) being a person other than a company or a firm, if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : "140. The return under section 139 shall be signed and verified- (a) in the case of an individual, - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the legal heirs of the deceased. Further, this Court in The Commissioner of Income Tax, Karnal versus Sh. Rakesh Kumar, Mukesh Kumar, Panipat, ITA No. 256 of 2008, decided on 1.7.2008, has held that the issuance of authorisation for conducting search and search warrant in the name of a dead person and subsequently, passing the order under Section 158-BC(c)/144 of the Act on such void authorisation of conducting search is null and void. Therefore, the return filed in this case was null and void, because the assessee was not alive at the time of filing of the return. In our opinion, no valid assessment could have been made on the basis of an invalid and void return. Hence, we do not find any illegality in the order, passed by the ITAT, affir ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
