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1 - 8 of 8 (0.20 seconds)Section 159 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 292B in The Income Tax Act, 1961 [Entire Act]
Alamelu Veerappan vs The Income Tax Officer on 7 June, 2018
As also the decision of Madras High Court in
the case of Alamelu Veerappan Vs. Income Tax Officer, Non- corporate
Ward-2(2), Chennai, reported in (2018) 257 Taxman 72 (Madras). It is not
necessary to refer to all the judgments on the point. Suffice it to say, as per the
settled law, notice for reopening of assessment against a dead person is
invalid.
Section 292 in The Income Tax Act, 1961 [Entire Act]
Section 149 in The Income Tax Act, 1961 [Entire Act]
Sri Nath Suresh Chand Ram Naresh vs Commissioner Of Income Tax on 15 December, 2004
In the decision of the Delhi High Court in the case of Spice Entertainment
Ltd. (supra) one of the questions, which fell for consideration, is as to whether
such framing of assessment against a non-existing entity or a dead person
could be brought within the ambit of Section 292B of the Act and after
referring to the decisions on the point including the decision of the Allahabad
High Court in the case of Sri Nath Suresh Chand Ram Naresh v. CIT [2006]
280 ITR 396/145 Taxman 186 it has been held that the provisions of Section
292B of the Act are not applicable and that 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.
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