also not in dispute that prior to the death of Bhupendra, the assessee had been assessed as a registered firm up to the assessment year ... died during the accounting year. On the death of the partner, though the assessee-firm was dissolved, the partners did not close the accounts
expenditure laid out wholly for the purpose of the assessee's business as the death of the chairman had nothing to do with ... profits of the assessee for the completed financial year of the assessee immediately preceding the date of death of the managing director to be calculated
Gouri Sankar Lall Singha (hereinafter referred to as the "assessee"). The assessee received certain dividends from Ukhra Estate Zamindaries Ltd. and claimed that ... advocate for the assessee as to the date of the death of the assessee and information regarding the heirs and legal representatives of the assessee
Commissioner accepted the contention of Mr. Poddar that after the death of the assessee a notice of hearing should have been given to the legal ... Since the Income-tax Officer was not informed about the death of the assessee, the Appellate Assistant Commissioner set aside those assessments and directed
payment of taxes accruing both before and after the death. After the death of the assessee, the assessment proceedings could only continue in the name ... taxes accruing both before and after the death. After the death of the original assessee, the assessment proceedings can only continue in the name
served on the assessee on July 12, 1956, was similarly ignored. Thereafter, on January 19, 1958, the assessee died. After his death, the ITO reassessed ... could be served on the assessee's legal representatives after the assessee's death. The next question which arises is whether
where no return was filed by the assessee under Section 14 of the Act before his death, and (ii) the tax officer has reason ... executors on the death of the assessee even if the assessee's death took place before the close of the accounting year. Section
that the executor should step into the shoes of the assessee on his death, and as such he is liable ... commenced they must go forward until adjudicated upon notwithstanding the death of the assessee after the commencement of the proceedings, and that if there were
that the executor should step in the shoes of the assessee on his death, and as Such he is liable ... commenced they must go forward until adjudicated upon notwithstanding the death of the assessee after the commencement of the proceedings, and that if there were
said Act, the assessee had already
expired. The factum of death of the assessee on 20 th March 2022 would
corroborate from the death certificate ... being put on notice as
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regards the factum of death of the assessee had proceeded to pass the
order impugned. According to Mr. Agarwal
