Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (3) TMI 6 - JHARKHAND HIGH COURTAssessment on deceased – Legal representative - According to writ petitioner (widow), since the machinery available under section 159(2)(b) of the Act was not resorted to by the Department, the order of assessment passed against a deceased person has to be deemed to be a nullity and unenforceable. – Deaprtment submitted that since it is a case of a bona fide mistake arising out of ignorance of the death of B. B. Prasad, the Department should be allowed to complete the proceeding under the Act by giving an opportunity to the legal representatives of deceased B. B. Prasad either to file a return or to file an objection to the notice under section 142 - We are of the view that an opportunity should be given to the Department to complete the proceeding, after giving an opportunity to the writ petitioner, the widow of the deceased B. B. Prasad, to file a return or an objection to the notice under section 142
|