During pendency of scrutiny proceedings, assessee died on 18-1-2016 and he was\u00a0 represented by his legal representative, petitioner.\u00a0 Later, original income declared by assessee was accepted and assessment order was passed. Reopening notice was issued against deceased assessee on ground that bill receivables shown in audit report were not included in turnover receipt offered for taxation. In response to notice\u00a0 u\/s\u00a0 142(2)\u00a0 the Pursuant to notice\u00a0 petitioner annexed death certificate of assessee. The\u00a0 Assessing Officer passed assessment order on 10-9-2021 and initiated penalty proceedings against deceased assessee. On writ allowing the petition the Court held that\u00a0 since during original assessment proceeding itself, original assessee died and Assessing Officer was well-informed of same, notice issued for initiation of reassessment proceeding in name of deceased assessee on his PAN and not in name of his legal representative was\u00a0 illegal and all consequential orders passed pursuant to notice, would be non est and was\u00a0 quashed.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148 : Reassessment-Notice on dead person-Intimated in the original assessment proceedings-Notice and order was quashed. [S. 142(2) 159, 292BB, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38108","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9UE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38108","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38108"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38108\/revisions"}],"predecessor-version":[{"id":39055,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38108\/revisions\/39055"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}