daughter of the Assessee and that the Assessee had passed away on 21st
December, 2018. Admittedly, for the first time the death certificate
confirming ... notice was issued to a dead person out of ignorance of
assessee‟s death, which was not intimated to the Revenue.
19. He contended that
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
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
assessee
which took place on 12.03.2013. The
assessee legal heir never brought to the
knowledge of the department about the
death of the assessee before ... update/information was filed by the
assessee/legal heir. Further, the
assessee/legal heir informed department
about the death of the assessee in his
second
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
second partner
in the original partnership firm three days after his death.
The assessee's husband while he was a partner had an
unabsorbed ... assessee's husband
because they were his heirs and because of the relationship
between the assessee and the other partners, the assessee
had succeeded
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
surviving the assessee that the trust vest in the assessee and the vesting of the trust property in the assessee is, therefore, dependent ... date of the death of the death of the settlor. If at the date of the death of the settlor the assessee is dead
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
officer, on 28.02.2022 (Annexure-3& 3/1) about the death of
the Assessee Bidya Nand Chourasia with a copy of his Death
Certificate ... Assessee and conducting the enquiry. He
was also informed that the Assessee has expired long back on
14.02.2015 and a copy of the death certificate
