9911796707
TMI Blog2019 (8) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... sent of learned counsel on both sides, main writ petition itself is taken up, heard out and is being disposed of. 4. The scope of this entire writ petition is very narrow and in the light of submissions made in the Court in the hearing, it now turns on a narrower compass. 5. An assessment order made by respondent being 'assessment order dated 28.12.2018 bearing Order No.ITBA/AST/S/ 143(3)/2018-19/1014624990(1) pertaining to PAN No.ABNPT3323R for the assessment year 2016-2017' (hereinafter referred to as 'impugned assessment order' for brevity) has been called in question in the instant writ petition. 6. Challenge to impugned assessment order is predicated on the sole ground that it has been made in the name of a dead pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned assessment order has been made in the name of a dead person and is therefore a nullity. 9. In response to the aforesaid challenge to the impugned assessment order, learned Revenue Counsel adverting to the aforementioned counter-affidavit submitted that the response of the respondent is of three fold and they are as follows: (a) Impugned assessment order is software generated and the respondent cannot change certain details which appear above the caption 'assessment order'. (b) Impugned assessment order being issued in the name of a dead person or in other words in the name of an assessee post demise, is only a curable defect and the same is curable under Section 292-B of IT Act. (c) Writ petitioner has alternate remedy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 and last of such reply dated 26.12.2018, the Assessing Officer has chosen to pass the impugned order on 28.12.2018 erroneously once again in the name of dead person only. Therefore, it is contended that the impugned assessment order cannot be sustained in the eye of law. 4. The learned counsel for the petitioner further contended that even though a statutory appeal was filed on 07.01.2019 against the assessment order, since the very order of assessment cannot be sustained on the sole reason that the same was passed against the dead person, pursuing such appeal on merits of the assessment before the Appellate will be futile and therefore, the petitioner is willing to withdraw the said appeal. 5. Perusal of the notice dated 27.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the orders and proceedings of this Court made by predecessor Hon'ble Judge and therefore, the alternate remedy plea pales into insignificance. 14. With regard to the first of the threefold submissions pertaining to software, suffice to say that it is for the Income Tax Department to update data software to make allowance for such situations. In the considered view of this Court, such situations may not be infrequent and isolated. In other words, situations wherein returns are filed post demise of the assessee by legal heir are common situations and therefore, it is for the Income Tax Department to ensure that adequate updation is made in the software in this regard. That puts an end to the first of the threefold submissions perta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that a decree can be obtained against a dead person and the name of the judgment-debtor alone can be changed to that of the legal heir. No elucidation or elaboration is required to highlight that such a proposition is clearly not tenable. 19. Therefore, in the light of the narrative thus far, this Court deems it appropriate to set aside the impugned assessment order being assessment order dated 28.12.2018 bearing Order No.ITBA/AST/S/143(3)/2018-19/1014624990(1) pertaining to PAN No.ABNPT3323R for the assessment year 2016-2017 and the respondent is directed to redo the assessment after putting the writ petitioner on notice. Respondent so redoing the assessment shall be on merits of the returns filed on 30.9.2016 and obviously in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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