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
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
assessment order was passed on the deceased assessee treating the assessee as alive. In the event of death of the assessee, the names ... death of the deceased. According to the findings of the Tribunal, the proceedings had not been completed before the death of the assessee; therefore
fact that the assessee was deceased and even in the
Income Tax Return filed by the assessee, the assessee has
specifically mentioned that the return ... filed by the legal heir of the assessee. The Counsel
for the assessee submitted that the assessee had expired on
10.09.2016, which was much prior
Date of filing ITR by assessee - 12.06.2016
(b) Date of death of assessee - 28.10.2016
(c) Date of notice u/s 143(2) - 04.07.2017
(d) Date ... which the legal heir informed to AO about death of
assessee:
- As being claimed by legal heir - 15.09.2017
- As being claimed by revenue
Date of filing ITR by assessee - 12.06.2016
(b) Date of death of assessee - 28.10.2016
(c) Date of notice u/s 143(2) - 04.07.2017
(d) Date ... which the legal heir informed to AO about death of
assessee:
- As being claimed by legal heir - 15.09.2017
- As being claimed by revenue
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
business until his sudden death. His unfortunate death
occurred on 24/12/2018.Copy of the death certificate is enclosed on paper
book page ... aware about the death of the assessee, as the assessee
has submitted the information and the Death Certificate before the Assessing
Officer, despite of this
Gupta, CA, appearing on behalf of the
assessee submits that the assessee died on 17.12.2015, his death
certificate is at page 1 of the paper ... vide letter
dated 29.04.2022 informed the Assessing Officer (AO) regarding
death of assessee is at page 35-39 of the paper book. Despite, the
fact
