Birdi Chand vs. ITO
assessee has been expired on 22.02.2020 and the a copy of assessee's death certificate
was submitted and which ... served to the
assessee when assessee was alive. The judgment relied upon by the ld. AR
of the assessee are on different fact where even
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
assessee to the Department and thereafter, for
the first time on 17.10.2016, the son the deceased assessee produced
the death certificate of the deceased assessee ... stand by
contending that they were not intimated about the death of
the assessee, that the legal heirs did not take any steps to
cancel
clear that Legal Heirs of the
assessee has not informed the department about
the assessee's death. It has been already
mentioned ... Legal Heir of the assessee
regarding the information of death of the assessee instead of conducting the enquiry
to find out the fact. Since
further submitted
that there was no intimation about the death of the assessee to the
Department and thereafter, for the first time ... received through DAK, the AO came to know about
the death of the assessee on 10.10.2015 where the death certificate of
the assessee was submitted
Shri Ramesh Kumar Jain, the assessee who had already
expired on 25th April, 2015. The assessee has produced the Death Certificate of Shri ... assessee which
was not served upon either on the assessee being dead person or on the legal
representative because the son of the assessee
sale of 16 plots by not accepting the contention of
assessee that:-
i) assessee is not the owner of plots and he had executed ... Assessee
submitted that the Assessee Mr. Banwarilal Soothwal expired on
09/02/2016. Copy of the death certificate was filed at Page
justified in contending that they, having no knowledge about the
death of the assessee, are entitled to plead that the notice is not defective ... Thus, merely because the Department was not
intimated about the death of the assessee, that cannot, by itself, extend the
period of limitation prescribed under
stand by contending that they
were not intimated about the death of the assessee, that the legal heirs
did not 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
2021_
Smt. Parmeshwari Devi Vs CPC
the assessee after the death of her husband is not chargeable
to tax in her hands ... Late Sh. Ram Kumar Singh Meel expired on
22.03.2015. After his death assessee received Rs.6,69,082/- comprising
of family pension
