Birdi Chand vs. ITO
assessee has been expired on 22.02.2020 and the a copy of assessee's death certificate
was submitted and which ... served to the
assessee when assessee was alive. The judgment relied upon by the ld. AR
of the assessee are on different fact where even
daughter of the Assessee and that the Assessee had passed away on 21st
December, 2018. Admittedly, for the first time the death certificate
confirming ... notice was issued to a dead person out of ignorance of
assessee‟s death, which was not intimated to the Revenue.
19. He contended that
case, the assessee did not file return
of income. When the assessee passed away, the department
not being aware of his death, issued the notice ... case, the assessee (the
petitioner) had introduced himself as a son of the deceased
assessee and as legal heir and has produced death
certificate
legal heir of
Assessee had not informed the AO about the death of assessee before the
issue of Notice ... legal heir to
voluntarily inform the Assessing officer about the death of assessee.
b) There is no mechanism under the Act, wherein the department will
case, the assessee did not file return
of income. When the assessee passed away, the department
not being aware of his death, issued the notice ... case, the assessee (the
petitioner) had introduced himself as a son of the deceased
assessee and as legal heir and has produced death
certificate
assessee
which took place on 12.03.2013. The
assessee legal heir never brought to the
knowledge of the department about the
death of the assessee before ... update/information was filed by the
assessee/legal heir. Further, the
assessee/legal heir informed department
about the death of the assessee in his
second
assessment order was passed on the deceased assessee treating the assessee as alive. In the event of death of the assessee, the names ... death of the deceased. According to the findings of the Tribunal, the proceedings had not been completed before the death of the assessee; therefore
Date of filing ITR by assessee - 12.06.2016
(b) Date of death of assessee - 28.10.2016
(c) Date of notice u/s 143(2) - 04.07.2017
(d) Date ... which the legal heir informed to AO about death of
assessee:
- As being claimed by legal heir - 15.09.2017
- As being claimed by revenue
Date of filing ITR by assessee - 12.06.2016
(b) Date of death of assessee - 28.10.2016
(c) Date of notice u/s 143(2) - 04.07.2017
(d) Date ... which the legal heir informed to AO about death of
assessee:
- As being claimed by legal heir - 15.09.2017
- As being claimed by revenue
fact that the assessee was deceased and even in the
Income Tax Return filed by the assessee, the assessee has
specifically mentioned that the return ... filed by the legal heir of the assessee. The Counsel
for the assessee submitted that the assessee had expired on
10.09.2016, which was much prior
