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TMI Blog2024 (9) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid provisions, the AO having come to know that the assessee Sri Arjun Dass Agarwal has died, was supposed to substitute the name of the legal heir who would have been liable in his own name as an assessee for tax liability of Sri Arjun Dass Agarwal, however, to be recovered only out of estate left by the deceased assessee. No such exercise has been done by the AO in this case. The assessment order framed by the AO is bad in law on two counts. The notice u/s 148 of the Act has been issued in the name of dead person and further the legal heir of the deceased assessee has not been impleaded and no notice u/s 148 of the Act has been issued in the name of any legal heir of the deceased assessee.The assessment has not been framed in the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agarwal vide his letters dated 05.08.2017 and 21.11.2017 intimated the Assessing Officer about the death of Sri Arjun Dass Agarwal, his grandfather, on 11.12.2015 and a copy of death certificate was also provided. In the said letter, he also objected to the issuance of notice on a dead person and also explained that as he was not the legal heir of Late Shri Arjun Dass Agarwal by any document or by any court s order and, therefore, he was not liable/responsible/entitled to reply to such invalid notices issued to the deceased assessee and received by him. However, despite the aforesaid information provided by Sri Vivek Agarwal, grandson of the deceased Sri Arjun Dass Agarwal, the Assessing Officer continued the proceedings and further issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. The Assessing Officer thereafter proceeded to finalise the assessment and made the additions on the entire sale price of the land. The Assessing Officer passed the impugned assessment order only in the name of The Legal Heir Late Arjun Dass Agarwal . 3. Thereafter, appeal against the said order was e-filed before the CIT(A) by one Sri Sanjay Kumar Bajoria, being the sole executor/settlor of the will executed by the testator Sri Arjun Dass Agarwal during his life time. The validity of the notice u/s 148 of the Act against a deceased person was duly contested in the said appeal before the CIT(A). The ld. CIT(A) called a remand report from the Assessing Officer in this respect, wherein, though, the Assessing Officer admitted that no n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Agarwal (grandson of late Shri Arjun Dass Agarwal) pleading therein that the claim of Shri Sanjay Kumar Bajoria being the sole executor and settlor was challenged by Smt. Bimala Devi Agarwal, widow of late Sri Arjun Dass Agarwal and after her death, Sri Vivek Agarwal had been impleaded as her legal heir and successor in a suit contested for removal of the executor. Thereafter, the court of Ld. 8th Additional District Judge ( ADJ ), Alipore vide order dated 15.01.2024 removed Sri Sanjay Kumar Bajoria as executor of deceased Sri Arjun Dass Agarwal and appointed Sri Vivek Agarwal as administrator of the Estate of Sri Arjun Dass Agarwal. Pursuant to the order of the ADJ, Alipore dated 15.01.2024, Sri Vivek Agarwal has been appointed as the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garwal. He just added legal heir before the name of the deceased Sri Arjun Dass Agarwal and finalised the assessment. At this stage, it will be relevant to reproduce the relevant provisions of section 159 of the Act: 159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. (2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),- (a) any proceeding taken against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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