9911796707
TMI Blog2022 (2) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1961 remained unanswered - Assessment Order is being challenged primarily on the ground that the impugned order has been passed contrary to Section 159 of the Income Tax Act, 1961 and that it has been passed against the persons who has already died which is duly admitted and recorded in the impugned order - As noticed that the petitioner has also filed an appeal before the CIT (Appeals) u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged the impugned Assessment Order dated 21.09.2021. It is submitted that the assessee died on 09.05.2021 due to Covid-19 and therefore the notice issued under Section 142(1) of the Income Tax Act, 1961 remained unanswered. 3. Thereafter, a notice under Section 144 of the Income Tax Act, 1961 was issued to the deceased assessee's chartered accountant who sent a reply/representation on 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the petitioner and the learned Senior Standing Counsel for the respondents. 7. On perusing the records and after eliciting the information from the learned counsel for the petitioner, it is noticed that the petitioner has also filed an appeal before the CIT (Appeals) under Section 146A of the Income Tax Act, 1961 against the impugned order dated 21.09.2021. 8. Since the petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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