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Akzonobel Chemicals (India) Ltd.,, ... vs Deputy Commissioner Of Income-Tax,, on 9 February, 2018 cites

Commissioner Of Income-Tax vs Norton Motors on 30 November, 2004

Applying the ratios of various High Courts i.e. the Hon'ble High Court of Punjab & Haryana in CIT Vs. Norton Motors (2005) 275 ITR 595 (P&H) and in CIT Vs. Harjinder Kaur (2009) 222 CTR 254 (P&H) held that provisions of section 292B of the Act were not applicable in such a case. The Hon'ble High Court held that The framing of assessment against a non-existing entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a „dead person‟. The Hon'ble High Court thus, held that framing of assessment against non-existing entity or person being a jurisdictional defect which goes to the root of the matter and the same cannot be held to be a procedural irregularity. The said proposition was laid down on the basis that there cannot be any assessment against dead person.
Punjab-Haryana High Court Cites 8 - Cited by 52 - M M Aggarwal - Full Document

The Commissioner Of Income Tax-I vs Harjinder Kaur on 12 January, 2009

Applying the ratios of various High Courts i.e. the Hon'ble High Court of Punjab & Haryana in CIT Vs. Norton Motors (2005) 275 ITR 595 (P&H) and in CIT Vs. Harjinder Kaur (2009) 222 CTR 254 (P&H) held that provisions of section 292B of the Act were not applicable in such a case. The Hon'ble High Court held that The framing of assessment against a non-existing entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a „dead person‟. The Hon'ble High Court thus, held that framing of assessment against non-existing entity or person being a jurisdictional defect which goes to the root of the matter and the same cannot be held to be a procedural irregularity. The said proposition was laid down on the basis that there cannot be any assessment against dead person.
Punjab-Haryana High Court Cites 12 - Cited by 26 - J S Khehar - Full Document
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