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TMI Blog2016 (5) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... mla Devi the deceased assessee which had already expired. It is well settled that the issuance of notice u/s 143(2) is the pre-requisite condition for framing the assessment u/s 143(3) of the Act. However, in the present case, it is noticed that the AO issued the notices dated 05.02.2013 u/s 143(2) & 142(1) of the Act in the name of dead person i.e. Smt Bimla Devi. Therefore the assessment framed on the basis of said notice was void- ab initio. - ITA No. 1062/Del/2016 - - - Dated:- 27-5-2016 - Sh. N.K. Saini, AM Appellant by : Sh. Navin Gupta, Adv. Respondent by : Sh. V.R. Sonbhadra, Sr. DR ORDER Per N.K.Saini, AM : This is an appeal by the legal heir of the deceased assessee against the order dated 14.12.2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Tax Act, 1961 (hereinafter referred as the Act ) on the deceased person. 3. Facts of the case in brief are that the AO on the basis of AIR information issued notice u/s 148 of the Act, dated 16.3.2012 to the assessee. In response to the said notice, no return of income was filed. The AO mentioned in the assessment order dated 21.03.2013 that another notice u/s 142(1) dated 23.7.2012 was issued to the assessee and a return of income declaring an income of ₹ 29,990/- was filed on 6.11.2012 by Shri Chet Ram, Legal heir of the assessee. The AO framed the assessment u/s 144 read with section 148 of the Act, at an income of ₹ 10,01,500/- . The legal heir of the assessee carried the matter to the ld. CIT(A) and challenged the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on 6.11.2012, therefore, the AO was having the knowledge that the assessee had already expired when the return of income was filed on 6.11.2012. However, the notice u/s 143(2) and u/s 142(1) dated 05.02.2013 (copy of which is placed at page no. 7 and 8 of the assessee s paper book) were issued in the name of Smt. Bimla Devi the deceased assessee which had already expired. It is well settled that the issuance of notice u/s 143(2) is the pre-requisite condition for framing the assessment u/s 143(3) of the Act. However, in the present case, it is noticed that the AO issued the notices dated 05.02.2013 u/s 143(2) 142(1) of the Act in the name of dead person i.e. Smt Bimla Devi. Therefore the assessment framed on the basis of said notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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