TMI Blog2008 (7) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee was not alive at the time of filing of the return - no valid assessment could have been made on the basis of an invalid and void return - 335 of 2008 - - - Dated:- 17-7-2008 - Sanjeev Kaushik, for the appellant. JUDGMENT The judgment of the court was delivered by SATISH KUMAR MITTAL J. - The Revenue has filed this appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as `the Act') against the order dated 20.8.2007 passed by the Income Tax Appellate Tribunal, Chandigarh Bench (hereinafter referred to as `the ITAT') in ITA No. 439/Chandi/2007 for the Assessment Year 2003-04, by raising the following substantial questions of law :- "Whether, on the facts and in the circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of filing of return and the legal heirs have not signed the return on behalf of the assessee. 3. Against the said order, the revenue has filed the instant appeal, raising the aforesaid substantial question of law. 4. After hearing learned counsel for the revenue and going through the impugned order, we do not find any merit in the instant appeal. In the present case, it is not disputed that the assessee expired on 14.9.2003, whereas the return of income having the signatures of the deceased assessee was filed on 28.11.2003. When the return was filed, the assessee was not alive, though the return filed was bearing his signatures. Sections 139 and 140 of the Act, which are relevant for the adjudication of the issue raised in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is clear that in case of an individual, the return of income is to be filed, signed and verified by the individual himself or by some person duly authorised by him in this behalf, if he himself is absent from India. If the assessee is mentally incapacitated from attending to his affairs, the return is to be signed by his guardian or any other person competent to act on his behalf. 6. In the instant case, the return was filed on 28.11.2003. On that day, the assessee had already expired. The return filed with the signatures of the assessee after his death cannot be taken as a valid return filed by the assessee himself. Undisputedly, the return was neither signed nor verified by the legal heirs of the deceased. Further, this Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
