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
proceedings in
the case of the assessee for AY 2016-17 when the assessee was alive and the
assessee also responded vide reply dated ... assessee and proceedings initiated against the deceased assessee shall be deemed
to be the proceeding initiated against legal representatives of the assessee from
the inception
given to the assessee was not responded to.
2. The assessee has raised the following grounds of appeal :-
"1. The Assessee died ... attended and submitted before the ld.
AO about the death of assessee and requested for impleading and
opportunity to represent him in the assessment proceedings
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
Trishul Buildtech Infrastructure (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
Trishul Buildtech Infrastructure (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
Trishul Buildtech Infrastruture (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
dated 15/04/2021 were issued after the death of the
assessee on 19/05/2019 and accordingly, the entire assessment
proceedings are null ... heirs of the deceased to intimate the AO about
the death of the assessee. Further, the ld. D.R. submitted that unless
dated 12/01/2024 were issued after the
death of the assessee on 10.10.2021 and accordingly, the entire
assessment proceedings are null and void ... heir of the deceased to intimate the AO
about the death of the assessee. Further, the ld. D.R. submitted
that unless
mother of assessee passed away on 18.8.2023 which left
the assessee emotionally distressed and assessee could not come out of
the loss for considerable amount ... filed on
9.1.2025. We find that the cause shown by the assessee is death of
mother of assessee, who passed away on 18.8.2023 . Thus
