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TMI Blog2024 (1) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... submitting the PAN of the deceased assessee along with their PAN as the Legal Representative of deceased assessee and produce a death certificate of the deceased assessee together with their legal heirship Certificate. It is only after such compliance, appeal against an assessment order passed in the name of a deceased person can be numbered and heared. The petitioner as legal heir of the deceased assessee ought to have complied with the same along with other legal representatives of the deceased assesse Mrs. Nirmala Subramanian. Petitioner as the legal representative of the deceased assessee along with the other legal representatives thus ought to have to filed an appeal against the Assessment Order dated 14.03.2023 by following the prescribed procedure. The petitioner has however filed a defective appeal on 14.06.2023 before the Commissioner of Income Tax (Appeals). Having, opted to correctly challenge the Assessment Order dated 14.03.2023 before the Commissioner of Income Tax (Appeals) by filing an appeal though with defects, it is not open to the petitioner to challenge the assessment order and/or the notices that preceded the impugned assessment order and/or the subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. 2. In this writ petition, the petitioner has challenged the impugned notice dated 30.3.2022 issued under Section 148 of the Income Tax Act, 1961, the impugned assessment order dated 14.3.2023 passed for the Assessment Year 2015-2016 and notice of demand dated 24.05.2023 bearing reference DIN Notice No.ITBA/ RCV/ S/2021/2023-244/1053128441(1) issued by the 1st respondent under Section 221(1) of the Income Tax Act, 1961 for PAN : AMLPN7769E, for Assessment Year (AY) 2015-2016. 3. Earlier an assessment order dated 14.03.2023 was passed by the second respondent for the Assessment Year 2015-2016 under Section 147, 143(3), 144, 144B of the Income Tax Act, 1961 in the name of the deceased assessee, namely Late Mrs.Nirmala Subramanian, the wife of the petitioner herein. Assessee however died on 14.04.2023. 4. The petitioner has already filed a statutory appeal before the Commissioner of Income Tax (Appeals) against the Assessment Order dated 14.03.2023 on 14.06.2023 in his capacity as the legal heir of the deceased Late Mrs.Nirmala Subramanian. The appeal has been filed with the PAN No.AMLPN7769E of the deceased assessee in Form- 35 in the individual capacity. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the deceased assessee for being paid to the vendor namely K. Jayakumar. 12. It is the specific case of the petitioner that the petitioner had a gross income of Rs. 1,55,07,521/- and that the petitioner paid the tax along with surcharge and interest thereon for a sum of Rs. 50,60,520/-. 13. It is therefore submitted that before passing order under 148A(d) of the Income Tax Act, 1961 on 27.03.2022, the deceased assessee was issued with a notice dated 17.03.2022 under Section 148A(b), wherein, the deceased assessee was called upon to furnish by 21.03.2022. 14. Unaware of the order passed under Section 148A(d) of the Income Tax Act, 1961 on 27.03.2022, a reply was also sent to the Income Tax Department on 30.03.2022 enclosing of the communications including the Income Tax returns filed by the petitioner herein on 27.08.2015 together with the enclosures. 15. It is submitted that these aspects ought to have been considered by the respondent before passing the order passed under Section 148A(d) on 27.08.2015 and the consequential notice dated 30.03.2022 under Section 148 and impugned Assessment Order dated 14.03.2023. 16. The learned counsel for the petitioner would subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be assessees and are liable to pay any sum which the deceased assessee would have been liable to pay if the deceased assessee had not died. This is the the mandate of Section 159(1) of the Income Tax Act, 1961. 25. As the legal representative of the deceased assessee, the petitioner and the other legal representatives of the deceased assessee Mrs.Nirmala Subramanian are deemed to be the assessee s within the meaning of Section 159 (3) of the Income Tax Act, 1961. 26. As per Sub-Section (4) to Section 159 of the Income Tax Act, 1961, if a legal representative of a deceased assessee creates a charge or disposes the assets of deceased assesse or parts with any of the assets of the estate of the deceased assesse, which comes to his or her or their possession or may come into to his or her or their possession in future, then such legal representative is/are personally liable for any tax due and payable by a deceased assessee in their capacity as legal representative as long as such liability subsists and remains unpaid/undischarged. However, such personal liability is limited to the value of the assest so charged, disposed of or parted with. 27. In other words, generally, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (5), be limited to the extent to which the estate is capable of meeting the liability. 29. After the death of an assessee, the respective Legal Representatives must register themselves in the Income Tax Portal by submitting the PAN of the deceased assessee along with their PAN as the Legal Representative of deceased assessee and produce a death certificate of the deceased assessee together with their legal heirship Certificate. 30. It is only after such compliance, appeal against an assessment order passed in the name of a deceased person can be numbered and heared. The petitioner as legal heir of the deceased assessee ought to have complied with the same along with other legal representatives of the deceased assesse Mrs. Nirmala Subramanian. 31. The petitioner as the legal representative of the deceased assessee along with the other legal representatives thus ought to have to filed an appeal against the Assessment Order dated 14.03.2023 by following the prescribed procedure. The petitioner has however filed a defective appeal on 14.06.2023 before the Commissioner of Income Tax (Appeals). 32. Having, opted to correctly challenge the Assessment Order dated 14.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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