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1 - 10 of 16 (0.34 seconds)Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 292B in The Income Tax Act, 1961 [Entire Act]
Section 159 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
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).
Section 292 in The Income Tax Act, 1961 [Entire Act]
Rasid Lala vs Income Tax Officer on 15 November, 2016
In the opinion
of this court, the decision of this court in the case of Rasid
Lala v. Income Tax Officer, Ward-1(3)(6) (supra) would be
15 ITA No. 1526/JP/2018
Sh. Shambhu Dayal, Kotputli Vs. ITO, Behror
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.
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.
Acit, Circle- 52(1), New Delhi vs Ashok Kumar Jain, New Delhi on 23 May, 2019
8. Similarly, this Bench in latest case of Shri Ramesh Kumar Jain
vs ACIT, Circle 4, Jaipur (ITA no. 228/JP/2019 dated 15.05.2020)
has held as under: