revenue could not contend that
as they had no knowledge about death of assessee, they were
entitled to plead that notice was not defective ... 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 for AY
2018-19 was digitally signed by assessee's wife Smt. Nikita Dhariwal on 31.08.2018 in the
capacity of assessee ... under:-
Reassessment--Issuance of notice after assessee's death--Assessee had not filed
her return of income u/s 139 and had not declared
case, the assessee did not file return of income.
When the assessee passed away, the department not being
aware of his death, issued the notice ... case, the assessee (the petitioner) had
introduced himself as a son of the deceased assessee and as
legal heir and has produced death certificate
requirement imposing an obligation
upon legal heirs to intimate the death of the Assessee
................... consequently whether the permanent account
number (PAN) record was updated ... continuation of the same despite having
noticed the factum of death of the assessee, cannot be
approved."
16. The learned Counsel for the petitioner
submitting that the
department was not intimated about the death of the assessee
and the legal heirs failed to take any steps to cancel ... justified in contending that
they, having no knowledge about the death of the assessee, are
entitled to plead that the notice is not defective
revenue could not contend
that as they had no knowledge about death of assessee, they were entitled to
plead that notice was not defective ... section 148 to assessee to file
return on 31-3-2021 and writ applicant, legal representative of assessee, had
informed about death of assessee
were
initiated against the assessee and during its pendency
the assessee died and after his death the legal
representative did not step into the shoes ... case where two notices were issued after the
death of the assessee in his name, requiring him to
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informing about her death alongwith her death certificate. In the
said notice, it was stated that certain income of the deceased assessee had
escaped assessment ... said show cause
notice, the legal heir of the assessee has filed death certificate of the original
assessee. However, the legal heir of the original
original assessee who is dead despite
informing about his death alongwith his death certificate. It has been mentioned
in the order that a search ... said show cause notice, the legal heir of the assessee has filed death certificate
of the original assessee. The reply of the legal heir
passed on 24.03.2023 without
having considered the factum of death of the assessee.
5.3 It is also submitted by learned advocate for
the petitioner that ... order came to be
passed after four years from the death of the
assessee, noticeably it transpires from the record that
on 22nd March
