9911796707
TMI Blog2024 (9) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... discharge deceased assessee's liabilities - HELD THAT:- There is no dispute about the aforesaid provision of law but under the principle of natural justice, legal heirs of the deceased assessee are liable to be heard if they are to discharging the liability of the assessee. There is no document to show that notices were tired to be served on the appellant and returned back unserved with a not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ening notice under Section 148 of the Act, 1961 issued in the name of a deceased assessee is null and void. The impugned order is set-aside and the matter is remanded back to respondent No.1 with direction to decide the appeal afresh. The petitioner shall appear before the respondent No.1-National Faceless Appeal Centre (NFAC). - Hon'ble Shri Justice Vivek Rusia And Hon'ble Shri Justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner has filed death certificate of Sitaram Raikwar as Annexure P-4 wherein date of death has been mentioned as 21.09.2023. 3. Counsel for the respondents has not disputed this fact, however, submit that under Section 159 of the Act of 1961, legal heirs of the assessee are bound to discharge the liability of the assessee even after his death. There is no dispute about the aforesaid provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the enforcement of any of the Fundamental Rights or where there has been a violation of the principles of natural justice or where the order or notice or proceedings are wholly without jurisdiction or the vires of an Act is challenged. [See Whirlpool Corporation Vs. Registrar of Trade Marks, Mumbai and Others, (1998)8 SCC 1]. 27. In Chandreshbhai Jayantibhai Patel Vs. The Income Tax Officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against a dead person is invalid, unless the legal representative submits to the jurisdiction of the Assessing Officer without raising any objection. Consequently, in view of the above, a reopening notice under Section 148 of the Act, 1961 issued in the name of a deceased assessee is null and void. 6. In view of the above, the impugned order is set-aside and the matter is remanded back to responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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