| COURT: | ITAT Delhi |
| CORAM: | D. Manmohan VP, N. K. Saini (AM) |
| SECTION(S): | 143(3), 292BB |
| GENRE: | Domestic Tax |
| CATCH WORDS: | dead person, null & void |
| COUNSEL: | Piyush Kaushik |
| DATE: | July 2, 2015 (Date of pronouncement) |
| DATE: | July 15, 2015 (Date of publication) |
| AY: | 2003-04 |
| FILE: | Click here to download the file in pdf format |
| CITATION: | |
| S. 148/ 292BB: Issue of notice in the name of the deceased person renders the assessment order null and void even if the order is passed in the name of the legal heir. The fact that the legal heir attended the proceedings does not make it a curable defect u/s 292BB | |
The AO recorded the reasons for issuing the notice u/s 148 of the Act in the name of the deceased assessee and got the approval of the Addl. CIT also in the same name. The AO issued notice dated 31.03.2010 u/s 148 of the Act in the name of the deceased assessee and also mentioned in the body of the assessment order that the notice u/s 148 of the Act was issued and served upon the assessee by Post within the statutory time period prescribed. Though the legal heir of the deceased assessee informed the AO that the assessee had expired and the return in the name of deceased assessee was filed by the legal heir, the AO did not issue any notice u/s 148 of the Act or 143(2) of the Act in the name of the legal heir. Therefore, the assessment framed by the AO on the basis of the notice issued u/s 148 of the Act in the name of the deceased assessee was invalid and void ab initio ( CIT Vs Suresh Chand Jaiswal 325 ITR 563 (All.) followed)
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