| |
| The Tax Publishers2020 TaxPub(DT) 3451 (Ahd-Trib) INCOME TAX ACT, 1961
Section 143(3)
When factum of assessee's death was brought to notice of AO, instead of substituting legal heirs of assessee in the file of Revenue, both AO and CIT(A) proceeded with and finalized assessment against deceased assessee, which was unlawful, arbitrary, erroneous and bad in law.
|
Assessment - Validity - Framing of assessment in name of deceased assessee though fact of death of assessee already brought to notice of AO -
Nephew of deceased assessee duly submitted death certificate of assessee, before AO in support of the fact of death of assessee and this fact was also reflected from the order passed by CIT(A) but in spite of the same appellate proceeding was continued against dead person and in order to complete the proceeding at any cost same was finalized by CIT(A) who confirmed the order passed by AO. Held: When factum of death was brought to the notice of AO, instead of substituting legal heirs of assessee in the file of Revenue both AO and CIT(A) proceeded with and finalized assessment against deceased assessee, which was unlawful, arbitrary, erroneous and bad in law.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2006-07
IN THE ITAT, AHMEDABAD BENCH
 SUBSCRIBE FOR FULL CONTENT
|