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
factum of death of the said Mr.S.Veerappan on 26.1.2010, as evidenced from the death certificate, the factum of death was not reported ... Panel Counsel that the Department, after having knowledge of the death of the assessee, as intimated by the petitioner, issued notice to the petitioner
that despite being informed
about the death of the original assessee, the assessee, instead
of taking corrective measures as provided under section 292B ... case, the assessee (the petitioner) had
introduced himself as a son of the deceased assessee and as
legal heir and has produced death certificate
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
dated 29.12.2014 and submitted that despite specific
intimation towards death of the assessee, the A.O has continued
issue notices in the name of deceased ... plea
that it had no knowledge about the death of the assessee.
8. It will be apt to reproduce the relevant operative para
income accrued to the deceased till the date of death of the
assessee, which the deceased person would have paid had he been alive ... subsequent to the date of death of
the assessee, these deposits could not have been made by Shri Vrajlal C
Mehta, as contended
belonging to mother in law of the assessee who was
staying with the assessee prior to her death. We find, in appeal ... assessee as
belonging to the assessee and held that as per CBDT Instruction, the 500 gms
allowable to the assessee will take care of such
levy penalty. According to the Ld. counsel, after the death of the assessee Shri K.C.G. Verghese, the legal representative could not trace ... provided in Section 159 of the Act. Therefore, the death of the assessee, namely , Shri K.C.G. Verghese cannot be a reason
assessee, disclosing assessee had
already expired on 10.06.2015. It was further submitted before the
Ld.CIT(A) that the assessee Sri Baldev Raj Chawla ... assessee. It is the duty of the A.R. of
the assessee to intimate the A.O. about the death of the assessee
issued on 26.03.2017 i.e. after the death of the assessee in his name asking
explanation for cash deposit of ` 5,80,000/- made during ... under Section 148 of the Act was issued after
the death of the assessee in the name of deceased asking explanation for cash
deposit
