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1 - 10 of 12 (0.24 seconds)Section 292B in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 159 in The Income Tax Act, 1961 [Entire Act]
Rasid Lala vs Income Tax Officer on 15 November, 2016
the case of Rasid Lala v. Income Tax Officer, Ward-1(3)(6) (supra)
would be squarely applicable to the facts of the present case.
Therefore, in view of the provisions of section 159(2)(b) of the Act, it
is permissible for the Assessing Officer to issue a fresh notice under
section 148 of the Act against the legal representative, provided that
the same is not barred by limitation; he, however, cannot continue the
proceedings on the basis of an invalid notice issued under section 148
of the Act to the dead assessee.
The Income Tax Act, 1961
Chandreshbhai Jayantibhai Patel vs The Income Tax Officer on 10 December, 2018
8. The facts in the present case are identical to the case of Chandreshbhai
Jayantibhai Patel (supra), as in the facts of the present case also father of the
petitioner expired on 12.6.2016 and impugned notice was issued on 28.3.2018.
In facts of the present case, even prior to issuance of notice, department was
aware about the death of the petitioner's father since on 13.3.2018 in response
to the summons issued under section 131(1A) of the Act, the petitioner had
intimated to the department about the death of his father. Therefore, it cannot
be said that the respondent was not aware about the death of the father of the
petitioner and he could have belatedly issued notice under section 159 of the
Act upon the legal representatives of late Shri Kanubhai Nagjibhai Rajpara.
Alamelu Veerappan vs The Income Tax Officer on 7 June, 2018
He also relied upon the decision of
Madras High Court in case of Alamelu Veerapan v. ITO (order dated 7.6.2018
in Writ Petition No.30060/2017).