9911796707
TMI Blog2023 (5) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed u/s 143(3) - Department pointed out that after the death of the original assessee, separate notice has been issued to the legal heirs of the original assessee. Since they have not responded, the impugned order came to be passed HELD THAT:- Considering the fact that the original assessee has passed away on 14.02.2023 and notice of hearing was fixed on 28.03.2023, no ample opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the original assessee, challenging the order dated 31.03.2023, passed under Section 143(3) of the Income Tax Act. 2. The assessment order was passed as against the original assessee on 21.12.2019, wherein, the return of income submitted by the said assessee was accepted and the entire proceedings were closed. However, aggrieved over the said closing of the assessment proceedings, a suo moto rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the dead person and therefore, the order has to be set aside. 4. However, the learned Standing counsel appearing for the Department pointed out that after the death of the original assessee, separate notice has been issued to the legal heirs of the original assessee. Since they have not responded, the impugned order came to be passed. 5. Considering the fact that the original assessee has p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age of admission by giving liberty to the respondent to issue appropriate notice to the petitioner under Section 148 as a legal representative of the deceased assessee, namely, Jeyachandran. The time spent in the impugned proceeding till the date of receipt of this order shall be excluded. Considering the fact that the time for completing the assessment would expire on 31.03.2022, the respondent i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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