Held that the Department was not informed of death of assessee even though notice was received by family members. Assessment order not invalid on ground of notice had been served on deceased. No return was filed hence failure to issue notice under Section 143(2) does not render reassessment proceedings invalid. Substantial cash deposited in Bank Account of assessee is sufficient for formation of belief. No explanation was furnished. Addition is confirmed. (AY. 2011-12)
Ashoksinh Indrasinh Kumpavat v. ITO (2022) 99 ITR 19 (SMC) (SN.)(Ahd) (Trib)
S. 148 : Reassessment-Notice–Death of assessee-Department was not informed of death of assessee even though notice was received by family members-Assessment order not invalid on ground of notice had been served on deceased-No return filed–Failure to issue notice under Section 143(2) does not render reassessment proceedings invalid-Substantial cash deposited in Bank Account of assessee-Sufficient for formation of belief-Addition is confirmed. [S. 68, 143(2), 147]