issued in the name of the
assessee. Assessee expired on 10.05.2021.
3. In compliance to the aforesaid notice under Section 148 of the
Act, petitioner ... wherein, he informed
the respondent about the death of the assessee. Particulars of the legal
heirs were added on the Income Tax Portal
duty upon the legal
representatives to intimate the factum of death of an assessee
to the Income-tax Department. After all, there may be cases ... legal representatives of the deceased-assessee to
immediately intimate the death of the assessee or take steps to
cancel the PAN registration
assessee and any condition imposed in the said deed that the assessee should not alienate the properties is repugnant and the assessee was the absolute ... plan of the properties were also handed over to the assessee. The assessee was a party to the document and he also understood that
income is given to or for the benefit of the assessee, if the assessee dies before 31st March, 1987, leaving a child or children ... assessee. The conferment of a general power of appointment on the assessee is a very important factor showing that the assessee was intended to have
duty
upon the legal representatives to intimate the factum of death of an
assessee to the Income Tax Department. The Court also took note that ... where the petitioner had already intimated the Revenue about the death
of the assessee and yet it proceeded to reopen and issued a notice under
passed on 24.03.2023 without
having considered the factum of death of the assessee.
5.3 It is also submitted by learned advocate for
the petitioner that ... order came to be
passed after four years from the death of the
assessee, noticeably it transpires from the record that
on 22nd March
from Covid-19, sent a
communication on 17.09.2021, indicating the death of the assessee on
09.05.2021 and uploaded the death certificate and legal heir certificate ... show cause notice.
After noting down the factum of death of the assessee, the first respondent
mechanically passed the assessment order dated 21.09.2021 making huge
order dated 28th July, 2022, taking note
of the death of the assessee and amended the addressee to read as 'Vijaya
Garg through Legal ... assessee was alive.
7.2. The Petitioner herein Mr. Amit Garg is admittedly the legal heir of the
assessee and upon being apprised of the death
Slocum Investment (P) Ltd. vs Deputy Commissioner Of Income Tax on 24 March, 2006
Equivalent
Trishul Buildtech Infrastructure (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
