requirement imposing an obligation upon
legal heirs to intimate the death of the assessee.
wae anon
10. The above judgment was followed by this Court ... obligation to intimate the death of the assessee
te the Revenue"
asSessee to immediately intimate the death of the assessee to take
Steps
that these assessments were also illegal since after the death of the assessee on 24th May, 1980 no income could accrue to the deceased ... accruing after 24th May, 1980, i.e., the date of death of the assessee and assessable in asst. yr. 1981-82 could also not have
would matter if the information of the
assessee's death had not been communicated by the assessee's legal heir, Sh.
Rikshit Gupta ... assessee, since deceased, states his son's
(or other representative assessees) names, as the legal representatives of the
deceased assessee, who were aware
assessee and thereafter, getting knowledge about the factum of
the death of the assessee, the Assessing Officer initiated the
proceedings against the legal heir ... assessee and would have come to the
knowledge about the death of deceased assessee and must have
communicated the said information to the assessing officer
Assessment Year: 2015-16
1
2
10. Subsequently, upon the death of the assessee the wife of the
deceased was registered as "legal heir ... duty
upon the legal representatives to intimate the factum of death of an
assessee to the Income-tax Department...Consequently, the legal
heirs are under
assessee,
that the 'ancestral agricultural land' was transferred in the name of assessee
after the death of her husband on 30.12.1991, ( death certificate ... sale proceeds of ancestral agricultural land, inherited by the assessee after
the death of her husband and the Assessing Officer and CIT(A) have only
requirement imposing an obligation upon legal heirs to
intimate the death of the assessee.
......."
10. The above judgment was followed by this Court ... admitted by the Respondent the
facts are admitted. The death of the Assessee was duly communicated by his legal heirs
(the Petitioner herein
assessee. The assessee
surrendered Rs.60,00,000/-. During the survey, a list of sundry debtors
was found in the assessee's computer ... observation shows the assessees's grievance to be
justified. The assessee did not stake the death certificate to have been
issued in a wrong
assessee and would have come to the
knowledge about the death of deceased assessee and must
have communicated the said information to the assessing
officer ... affixture and thereafter, getting the
knowledge about the death of the assessee, the Assessing
6 ITA No.500/Asr/2017
Om Prakash Sharma, Jalandhar
whom the alleged bogus
purchases were made. In response the assessee has provided death
certificate of Sh. Paresh Bhai and purchase bills from the above ... Paresh Bhai through
whom the assessee had made the purchases, had died and once the
assessee duly produced the death certificate, therefore it was upon
