Deceased assessee\u00a0 i.e. Rathindranath Bhattachrya\u00a0 while he was alive filed return declaring certain taxable income. After his death, a notice under section 142(1) was issued to Shri A.K. Chakroborty\u00a0\u00a0 as\u00a0alleged legal heir of deceased assessee.\u00a0\u00a0 Subsequently, assessment was made in name of\u00a0 Smt. Sumita Bhattacahrya (Das)\u00a0 as legal heir. CIT(A) deleted the addition on the ground that assessment in the name of\u00a0 Smt. Sumita Bhattacahrya (Das)\u00a0 as legal heir\u00a0 is void. On appeal by the revenue\u00a0 Tribunal\u00a0 affirmed the order of CIT (A\u00a0 ) and held that, when the assessee is not the legal heir the assessment is\u00a0 void and bad in law. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 159 : Legal representatives \u2013 Assessment-Assessee is not the legal heir of the deceased \u2013 Assessment is held to be bad in law .[ S.142(1), Hindu Succession Act, 1956,S 8, 15 ]<\/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":[1],"tags":[],"class_list":["post-9068","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2mg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9068","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=9068"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9068\/revisions"}],"predecessor-version":[{"id":9069,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9068\/revisions\/9069"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}