ANIL BANSILAL LODHA" died on
"18.12.2017". Post death of assessee, legal heir of assessee Ms.
Manjusha Anil Lodha filed the return ... section 148 to assessee
to file return on 31-3-2021 and writ applicant, legal representative of
assessee, had informed about death of assessee
assessee, a draft assessment order was issued to
the assessee on 10.03.2021. The legal heir of the assessee
Riteshkumar Amritkumar Jain submitted that the assessee ... without notice to legal representative is not null and void
where death of assessee occurs between conclusion of hearing and
making of assessment. In view
dated
22.03.2018 was issued in name of deceased assessee and when legal
heir of assessee submitted death certificate of deceased assessee
evidencing death of assessee ... objections towards initiating assessment proceedings as initial notice
was issued after death of Assessee Mr. Ambalal Gorakh Chaudhari(on
12.10.2014) and requested to drop
assessee was closely associated with
Shirole family. Smt. Pushpa D. Shirole treated assessee as her son. The
assessee remained besides Pushpa D. Shirole throughout ... disturbed by the death of
Pushpa D. Shirole followed by the death of Malini D. Shirole. The
assessee's close relation with Shirole sisters
partnership with Shri Shah and after the unfortunate death of her husband, the assessee was bound to inherit her husband's share ... been held by him that what was received by the assessee on the death of her husband was 50 per cent share in the partnership
partnership with Shri Shah and after the unfortunate death of her husband, the assessee was bound to inherit her husband's share ... been held by him that what was received by the assessee on the death of her husband was 50 per cent share in the partnership
were initiated originally against the assessee-
husband only and were not concluded against the said assessee, prior
to his death on 23.01.2011.
8. Since ... assessee where the penalty proceedings
were initiated during the lifetime of the diseased assessee but
which did not culminate into penalty order before the death
death of assessee to department
and, thus, where Assessing Officer issued a notice to assessee under section 148
after his death and, in such ... assessee,
assessment order could not be held to be valid only for reason that legal heirs of
deceased assessee had not informed about death
added to the income of the assessee on the ground that the excessive dead loss of cotton indicated suppression of production figures. The fraud, collusion ... right as well as business of running guest house. After her death assessee obtained probate of her will and became executor of beneficiaries of Will
Officer differed with the assessee namely, firstly, in
relation to 50% share in property inherited by the assessee on the death of her
husband ... which was gifted to the assessee on 01.02.2003 and assessee sold the flat on
30.06.2003. In computing LTCG, assessee computed indexed cost of
acquisition under
